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Final Draft Bill for Digital Services Tax Submitted in Czech Parliament

27 January 2020

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Proposed Changes

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Czech Rep

On 22 January 2020, the final draft bill for the introduction of a 7% digital services tax (DST) was reportedly submitted in the Czech Parliament. The Czech DST is to be levied on turnover services provided in the Czech Republic by companies with a global turnover of EUR 750 million and turnover in the Czech Republic of at least CZK 100 million, with an EU activity threshold providing that the DST will not apply for companies whose share of revenue from taxable services in the EU does not exceed 10% of total revenue in the EU. The scope of the...