Zdaňování příjmů plynoucích z internetových platforem

Taxation of income from internet platforms

The tax administration has published information on its website (HERE) on an analysis of selected companies/individuals that generate taxable income through publishing content on internet platforms (e.g. YouTube, Twitch), or from related activities such as the sale of logoed products, donations from sponsors, etc. 

According to the tax administration, there have been a significant number of cases where the income received in this way has not been declared and therefore the relevant income tax or VAT has not been paid.

Thus, the tax administration plans to continue its audit activities in this area and to extend its attention to other platforms.

This is a further targeting by the tax administration of activities that generate new types of revenue and are related to the development of information technology. In the past, the tax administration focused, for example, on the taxation of income from the rental of real estate through the Airbnb platform, or income from the so-called Uber ride-sharing service operated on a commercial basis. The tax administration also focuses on the taxation of income from cryptocurrency transactions, where it has requested information from foreign sorces as part of an international request.

Thus, persons realizing income from publishing content on social media or providing services via new platforms should pay close attention to properly reporting and taxing their income.

If you have any questions, please contact the authors of this article or the EY tax team with whom you regularly work.

Authors:

Michaela Felcmanová

Lucia Němečková