As part of its audit activities, the financial administration has focused in recent months on individuals and entities providing accommodation services via electronic platforms. Tenants are obliged to pay tax on the income thus obtained. So far, the tax administration employees have examined almost 7,000 tax subjects and claim that they have collected approx. CZK 35 million.
“Financial administration has been reviewing the provision of various services through electronic platforms for a long time. We first went through prevention and developed a methodology describing the tax obligations of accommodation providers through electronic platforms. In addition, we have alerted taxpayers to meet their obligations before they may be asked to pay tax. Many of the taxpayers responded and met their tax obligations,”said Tatjana Richterová, general manager of the Czech tax administration.
The tax administration obtains information on the income of taxpayers doing business through electronic platforms and thus has the data to verify whether or not the taxpayer has fulfilled the tax obligations compared to the filed tax return. In the event that there are differences between the income and the amounts stated in the tax returns, the tax administration usually addresses these taxpayers by a written appeal to submit ordinary or supplementary tax returns.