In today’s article, we will focus on the process of registering as an Identified Person (IP) in the Czech Republic for Bolt/Uber drivers.
Why do I have to become an identified person?
First, it is important to understand what it means to be an identified person. Under Czech law, all persons purchasing services from a foreign entity must register as an identified person. Since both Bolt and Uber are not Czech entities, but foreign entities (note the information on the invoice), they will invoice you for the use of their services without VAT under the reverse charge regime. It is your responsibility to register as an identified person and then pay 21% of the invoiced amount to the tax office, their commission.
What do I need to register as an identified person?
This is where the process for new Uber and Bolt drivers differs. Uber drivers must register as an identified person before their first ride. Bolt drivers can start driving without registering and use their first Bolt invoice to register.
Procedure
1. Open the form: https://adisspr.mfcr.cz/dpr/adis/idpr_epo/epo2/form/form_uvod.faces?CPodani=Drrd4pXY5xX5L7QK0t93wjxs
2. Tax ID number: CZ(birth number) or for foreigners CZ(registration number under which you are registered by the tax office)
3. Type of tax entity.
4. Type of registration.
5. Reason for registration under a specific provision of the VAT Act
- § 6l – voluntary registration of an ID person (the date of the decisive date for the obligation of statutory registration is not entered in the application form) – most often for UBER, because UBER requires confirmation of registration as an ident. Person before registering as an UBER driver
- § 6h – Id. registration. person who has already received a transaction from a foreign entity (the application form refers to the date on the Bolt invoice as the effective date for the statutory registration obligation) – most commonly for Bolt because UBER requires confirmation of registration as an ident. Person before UBER driver registration
6. Reason for voluntary registration (text field)
- “I want to become a driver for the UBER/Bolt service.”
7. Bank account – add your bank account
8. Attachments – Add e-attachment
- As an attachment, you can include an invoice received from Bolt showing the commission charged (if you selected Section 6h as the reason in step 5)
9. Error Log – Click on “Error Log” so that the form itself will tell you which fields need to be completed. Once the log is error free, the form can be submitted.
10. Submit the document – as a final step, send the document via data mail.
Otázky a odpovědi
On what price is the DHP calculated?
Let’s see an example:
A driver earns 30 000 CZK (fare) by driving.
The fee (commission) that Bolt automatically deducts (25%) is CZK 7 500.
The driver files a VAT return and pays 21% of the fee (commission), i.e. CZK 1,575.
Can someone else do the registration for me?
The process of registering as an identified person can seem complicated at first, so we will be happy to help you register and complete your tax returns. We offer registration for CZK 1 000 and VAT returns for CZK 500.
