Czechia: Announcement of Digital Service Tax
Description
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 locally.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government
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