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How to fill out the VAT registration form for an identified person in the Czech Republic for Bolt/Uber drivers

In today’s article, we will focus on the process of registering as an identified person (IO) 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. According to Czech law, all persons purchasing services from a foreign entity must be registered as identified persons. Given that both services, Bolt and Uber, are not Czech entities, but foreign entities (note the information on the invoice), they invoice you for the use of their service without VAT under the reverse charge regime. Your obligation is to register as an identified person and then pay 21% of the fee, their commission, to the tax office from the invoiced amount.

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