Identified person: the VAT duty most Bolt and Uber drivers never hear about
Bolt invoices its commission from Estonia and Uber from the Netherlands. Receiving a service from another EU country makes you an identified person for VAT — even if you are not a VAT payer and earn far below any threshold. From then on, the 21% Czech VAT on the platform fee is yours to calculate and pay, not the platform's.
Why it applies to ride-hailing drivers specifically
The commission invoice shows 0% VAT and a note about the reverse-charge regime. That does not mean no VAT is due — it means the liability moves to you as the recipient.
This is not a tax on your rides. What passengers paid you is irrelevant here. The tax base is only the commission the platform withheld.
Registering, and what you pay afterwards
You register at your local tax office within 15 days of receiving the first such service. You get a VAT number (DIČ), but you do not become a VAT payer — your rides stay outside VAT.
For every month with a commission invoice you file a VAT return and pay 21% of the commission, both by the 25th of the following month.
What happens if you ignore it
Under DAC7, Bolt and Uber report every driver's income to the Czech tax authority. The office knows you work with the platform even if you never registered.
Most drivers find out only when an assessment arrives, with penalties and late interest on top.
FAQ
Do I become an identified person even if I only earn 200,000 CZK a year?
Yes. What triggers it is receiving a service from another EU country, not how much you earn. The 2,000,000 CZK figure applies to full VAT registration, which is a different thing.
Does this mean I have to charge VAT to my passengers?
No. An identified person is not a VAT payer. Your rides remain without VAT and you cannot deduct input VAT.
Can I still use the flat tax (paušální daň)?
Yes. The flat tax excludes VAT payers, but being an identified person is fine. You pay the flat tax and the monthly VAT on the commission.
What does it come to in practice?
On 21,000 CZK of monthly commission you owe 4,410 CZK of VAT. It is calculated on the combined Bolt and Uber commission for that month and rounded once.
Let Taxion work it out
Upload the commission invoice, and we read the amount, calculate the VAT and prepare the payment with a QR code. You just scan it.
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