Sign up for tax alert emails GTNU homepage Tax newsroom Email document Print document Download document
September 25, 2019
Czech Republic proposes introduction of new digital tax
The Czech Government published, on 5 September 2019, a revised draft of its proposal regarding a new digital tax (the revised bill). The first draft bill was published in July 2019. The revised bill is based on the European Union (EU) model of the Digital Services Tax (DST). The Czech Ministry of Finance’s goal is for the new DST to come into force mid-2020. However, currently, the revised bill presents many issues regarding its practical implementation.
This Alert summarizes the key provisions of the proposed DST.
Key highlights of revised bill
Rate and period
Scope of DST
Persons subject to DST
Targeted ad campaign
Use of multilateral digital interface
Provision of user data
For additional information with respect to this Alert, please contact the following:
Ernst & Young, s.r.o., Prague