Czech Republic: Updated guidance on direct and indirect tax obligations of entities providing transport services via mobile applications

Guidance is effective from January 1, 2025, and replaces previous version of the guidance from 2023.

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November 12, 2025

The General Financial Directorate (GFD) published updated guidance on the direct and indirect tax obligations of entities involved in the provision of transport services via mobile applications (e.g., Uber, Bolt, and Liftago).

The GFD’s guidance covers legislative changes in value added tax (VAT), as well as income tax on employment. The GFD also announced the conclusion of a memorandum on the provision of information for proper tax collection with the Bolt platform.

The guidance is effective from January 1, 2025, and replaces the previous version of the guidance from 2023.

Read a November 2025 report prepared by the KPMG member firm in the Czech Republic

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