Do Flatio rentals need to include local taxes and fees?

NOTE: The following information is for hosts renting in the Czech Republic. Regulations for other countries will vary.

In 2020, the local fee for spa or recreational stay was unified with the fee for accommodation into a single item called the "fee from stay".

What are the basic criteria for collecting this fee?

• the purpose of the stay is not distinguished (the fee can therefore be paid both for business trips and for trips for the purpose of a recreational stay),
• the fee is paid for accommodation up to a total length of 60 days,
• the fee is paid by all persons over 18 years of age (including pensioners) with the exception of persons with a ZTP/P card and their guide,
• accommodation providers (hosts) must keep an accommodation book according to the law,
• the maximum rate from 1 January 2021 can be up to CZK 50 per day (depending on the place of stay),
• the payer of the fee is the accommodation provider (host), the taxpayer is then the accommodated person (guest), from whom the host collects the fees and pays them to the municipality.

The answer to this question is therefore not so straightforward, as each booking must be evaluated individually according to the above criteria, and the fees may have to be paid to the municipality.

However, if you want to avoid collecting those fees for rentals via Flatio, we recommend you to set the minimum rental length to i.e. 2 months.