Czechia: Introduction of Digital Service Tax draft law
Description
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 completed through a device located in the Czech Republic. A local threshold of CZK 100 million and a global of EUR 750 million applies. The tax rate is set at 7%. The earliest possible date for the Digital Service tax would be 1 July 2021.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2019-11-18
under deliberation
2019-11-27
under deliberation
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Private organisation
Economic activity
online advertising provider,platform intermediary: user-generated content,technological consumer goods
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1
listing (any form): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1
personal data (all forms): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1
corporate data: customer/user behavioural data: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1