How much VAT you pay on Bolt and Uber commission
The tax base is the platform's commission for the month — not your takings, and not the amount that landed in your bank account. The rate is 21% and it is paid monthly.
The calculation, step by step
Add up both platforms' commission for one calendar month. Bolt 12,400 CZK and Uber 8,600 CZK gives a base of 21,000 CZK.
Take 21% of that base: 21,000 × 0.21 = 4,410 CZK. Only this result is rounded, and only once — not each invoice separately.
Uber weekly invoices belong to the month of their tax point (datum zdanitelného plnění), so a week spanning two months falls entirely into one of them.
Where to pay and with which symbols
Payment goes to your tax office account in the form 705-<matrika>/0710. The 705 prefix means VAT, the matrika identifies your office, and 0710 is the Czech National Bank.
The variable symbol is the numeric part of your DIČ, without the CZ prefix. The constant symbol for tax payments is 1148.
It is due on the 25th of the following month, the same date as the VAT return.
Common mistakes
The most common is calculating VAT on gross takings instead of on the commission, which produces a figure several times too high.
The second is counting only Bolt and forgetting Uber. For many drivers the Uber commission is the larger of the two, so the result is badly understated.
FAQ
Is the VAT calculated on what passengers paid?
No. The base is only the platform commission. Your ride income does not appear in this return at all.
What if I got two Bolt invoices in one month?
They are added together. What matters is the month an invoice belongs to, not how many invoices there are.
Do I file for a month when I did not drive?
If no commission invoice was issued for that month, no return arises from it. Confirm with your accountant.
Which constant symbol should I use?
Tax payments by bank transfer use constant symbol 1148.
Let the app do the arithmetic
Taxion reads the invoice, adds both platforms, rounds once, and generates a QR payment with the right variable and constant symbol.
Calculate my VAT