Czechia: Digital Service Tax in Bill 658 of 27 November 2019
Progress
Current status
rejected
30 Sep 2021 rejected
27 Nov 2019 under deliberation
18 Nov 2019 under deliberation
Scope
Implementers
Czechia
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
executive
Government Body
parliament
central government
Implementation Level
national
Timeline of events
Rejection of Bill containing digital service tax
Bill 658, introducing a digital service tax, died in the parliament due to the parliamentary term's ending.
SourceEvent type
law
Action type
rejection
Government branch
legislature
Government body
parliament
Introduction of Digital Service Tax draft law
Bill 658 of 27 November 2019 was introduced to the Chamber of Deputies. The Digital Service Tax would define targeted advertising, using of multifaceted digital interface, and provision of user data as taxable events. The taxable events have to be c…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament
Announcement of Digital Service Tax
The Czech government announces a bill introducing a 7 percent tax on certain digital services, including advertisements and user data provision, for companies reaching the thresholds of EUR 750 million revenue globally and CZK 100 million turnover l…
SourceEvent type
law
Action type
announcement
Government branch
executive
Government body
central government