DAC 7 has been implemented into Czech Legislation

15. December 2022 | Reading Time: 1 Min

With effect from January 1, 2023, operators of digital platforms and sellers who operate on these platforms (corporations, units without separate legal personality or individuals) will be subject to a new notification obligation.

Platform operators will report the income (and other specified information) that sellers on their platforms receive from: the provision of immovable property, the provision of a means of transport without a driver, the provision of a service and the delivery of goods.

Platform operators are currently required to check their software settings and prepare for the collection of data on their individual sellers, which will begin from January 1, 2023. At the same time, there will be an obligation to report / register to the Specialized Tax Office, within 15 days of when the platform operator becomes the notifying platform operator. In case of non-compliance with individual obligations, the tax authority can impose selected types of penalties, each up to CZK 1,500,000. The first notifications will be submitted by January 31, 2024.

Are you a platform operator? Or a seller? Are you uncertain as to whether this new obligation will apply to you? We are ready to offer you a review of your online business model. Contact our specialist: Kateřina Mikulková (katerina.mikulkova@tpa-group.cz).