The Czech government on 4 July 2019 started the formal legislative process to introduce a digital services tax that would be imposed at a rate of 7%.
The new tax would be referred to as a tax on selected digital services (digital tax).
The legislation defines the provision of “selected services” in the territory of the Czech Republic as being subject to the digital tax as those when providers of the service meet the following size criteria:
The following digital services would be defined as taxable:
Definitions, tax base, tax rate, effective date
For more information, contact a tax professional with the KPMG member firm in the Czech Republic:
Petr Toman | +420 222 123 602 | email@example.com
Vaclav Banka | +420 222 123 505 | firstname.lastname@example.org
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