If you rent out an apartment or room through Airbnb in the Czech Republic, you’ve probably heard about business licenses, income tax, and guest registration requirements.

However, many new hosts overlook another important legal obligation: registering as an Identified Person for VAT (Czech: Identifikovaná osoba).

This requirement surprises many hosts because you do not have to become a full VAT payer. Instead, Czech VAT law requires certain businesses that receive services from companies established in other EU countries to register as an Identified Person.

Since Airbnb provides its services from another EU country and charges service fees to hosts, many Airbnb hosts in the Czech Republic must complete this registration.

What Is an Identified Person?

An Identified Person is a special VAT status under Czech tax law.

Unlike a standard VAT payer:

  • you do not charge VAT on your accommodation,
  • you do not become a regular VAT payer,
  • you generally continue operating as before,
  • you only have VAT obligations related to specific international transactions.

The purpose of this status is to ensure that VAT is correctly accounted for when Czech businesses receive certain services from foreign companies.

Why Does Airbnb Require This Registration?

Airbnb is not a Czech company.

When Airbnb charges you host service fees, it is supplying a business service from another EU country. Under Czech VAT rules, these services are generally subject to the reverse charge mechanism, meaning the Czech host becomes responsible for reporting Czech VAT on those services.

Because of this, many Airbnb hosts who are not regular VAT payers must first register as an Identified Person. This requirement applies regardless of whether you own one apartment, rent a single room, host occasionally, or operate several properties.

The determining factor is receiving services from Airbnb, not the size of your business.

Do I Become a VAT Payer?

No. This is probably the biggest misconception.

Registering as an Identified Person does not mean:

  • charging VAT to your guests,
  • increasing your accommodation prices,
  • filing the same VAT returns as a regular VAT payer,
  • becoming a full VAT-registered business.

You only report VAT for certain transactions involving foreign suppliers. If you want to learn more about standard VAT payer registration, check out our guide on VAT Registration in the Czech Republic for Airbnb Hosts.

When Must You Register?

If you receive taxable services from a business established outside the Czech Republic, you may be required to register as an Identified Person.

For Airbnb hosts, this most commonly occurs when Airbnb charges host service fees. You must file the registration application within 15 days of the day you became an Identified Person (Section 97 of the VAT Act). These are calendar days; if the last day falls on a weekend or public holiday, the deadline moves to the next working day.

Because every business situation is different, it is advisable to verify your obligations with the Czech Financial Administration or a tax advisor.

How to Register as an Identified Person

The registration process is relatively straightforward and is completed electronically through the Czech tax portal (Moje daně). You’ll typically need a Data Box, electronic identity, or another supported authentication method.

1. Access the Czech Tax Portal

Log in to the tax portal using your electronic identity or Data Box credentials.

2. Complete the VAT Registration Form

The same VAT registration form is used for VAT payers and Identified Persons; you tick that you are applying as an Identified Person. You’ll be asked to provide your name, birth number (rodné číslo), home address and the decisive date, which is the day you first received a service from Airbnb. Bank account numbers are only required when registering as a VAT payer.

3. Specify the Reason

The reason field asks for the specific provision of the VAT Act. For Airbnb hosts it is Section 6h (receiving a service from a supplier not established in the Czech Republic, here Airbnb’s platform service).

4. Submit Your Application

After submission, your tax office issues a registration decision and your VAT number (DIČ) appears in the public register. Note that by law you are an Identified Person from the day you first received the service (Section 6h), not from the date of the decision, so the VAT return for that month is due on time even if the application is still being processed.

What Are Your Obligations?

Being an Identified Person comes with several ongoing responsibilities.

Report VAT on Airbnb Service Fees

Whenever Airbnb charges service fees, you must declare Czech VAT on them under the reverse charge rules, at the standard rate of 21 % (Section 108(3)(a) and Section 47 of the VAT Act). As an Identified Person you cannot deduct it.

Submit VAT Returns

For each calendar month in which you received such a service, you file a VAT return electronically and pay the tax by the 25th day of the following month. In months without such a service you file nothing.

Keep Proper Records

Maintain copies of Airbnb invoices, service fee statements, payment confirmations, and accounting records. Keeping organized documentation makes future tax reporting much easier.

Common Mistakes Airbnb Hosts Make

”I only rent one apartment.”

The number of properties doesn’t matter. The obligation depends on the type of services you receive.

”I’m below the VAT threshold.”

The standard VAT registration threshold is unrelated to becoming an Identified Person. Even businesses far below the threshold may still have this obligation.

”Airbnb will handle everything.”

Airbnb provides the platform. It does not manage your Czech tax obligations. As the host, you remain responsible for complying with Czech tax legislation.

Best Practices for Airbnb Hosts

Running a short-term rental in the Czech Republic involves much more than accepting reservations.

Hosts should also manage:

Using dedicated software can automate much of this administrative work and help reduce costly mistakes.

Simplify Airbnb Compliance with Best Guest

Best Guest helps Airbnb hosts in the Czech Republic automate many legal and administrative obligations, including:

  • digital guest check-in,
  • foreign guest reporting,
  • accommodation records,
  • municipal fee management,
  • secure guest data collection.

Instead of manually collecting documents and entering data, you can manage everything from one place.

Frequently Asked Questions

Is an Identified Person the same as a VAT payer?

No. An Identified Person has limited VAT obligations related to international transactions but does not become a regular VAT payer.

Do I charge VAT to Airbnb guests?

No. Registration as an Identified Person does not require charging VAT on your accommodation services.

Does every Airbnb host need to register?

Not necessarily. Whether registration is required depends on your individual circumstances and the services you receive from Airbnb. If you’re unsure, consult the Czech Financial Administration or a qualified tax advisor.

Conclusion

Many Airbnb hosts in the Czech Republic mistakenly believe they only need a business license and income tax registration.

In reality, receiving services from Airbnb may also create an obligation to register as an Identified Person for VAT.

Fortunately, the registration process is relatively simple, and becoming an Identified Person does not make you a regular VAT payer. Understanding your obligations early helps you avoid penalties and keeps your Airbnb business compliant with Czech tax regulations.

Want to learn more about the tax and administrative obligations for hosts in the Czech Republic? Read our other guides:

Informational only

This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.