“The platform doesn't report it anywhere” was true until the end of 2022. Since 1 January 2023, the European DAC7 directive has applied in the Czech Republic, and Airbnb, Booking and other platforms are required to notify the tax administration of how much each host earned through them. So the finanční úřad (tax office) knows your revenue before you declare it.

What gets reported about you

Under the Czech Act on International Cooperation in Tax Administration, for each calendar year the platform reports:

• your identification: name, DIČ (tax ID) or Czech personal identification number, address, bank account number,
• consideration by quarter, i.e. the revenue the platform paid out to you,
• fees and commissions it deducted,
• the number of bookings,
• the property address and the number of days it was rented.

The report for a calendar year is due by 31 January of the following year. For 2026, that means by 31 January 2027 — three months before your deadline for filing the tax return. It's administered by the Specialized Tax Office, and the data then goes to your locally competent tax office.

The 30-booking and EUR 2,000 threshold doesn't apply to you

It's often quoted that a platform only reports from 30 transactions or EUR 2,000 a year. That threshold exists, but only for the sale of goods. For the rental of immovable property, i.e. accommodation, there's no threshold. The platform reports every host from the first booking. The only exception is “hotel” entities with more than 2,000 rentals for a single property.

Why declare everything, including the commission

Two things that follow from the reporting and that people underestimate.

Income is the price paid by the guest, not the amount that arrived in your account. The platform reports the consideration and the deducted commissions separately, so the tax administration sees both numbers. Anyone who declares only the payout after commission creates a difference that's immediately visible in the data. The correct way: the full price goes into income, the commission into expenses (or it's covered by the flat-rate expenses).

The apartment's address is reported. So the tax administration can match revenue to an apartment that's listed in the land register as a residential apartment but, according to the report, was rented out for 200 days a year. From there, it's a short step to property tax (an apartment used for business is taxed at a different rate) and to the question of whether you're taxing under Section 7, or wrongly under Section 9.

And the municipalities?

The tax administration also passes DAC7 data to municipalities as administrators of the poplatek z pobytu (local tourist tax). Checks on the tourist tax and checks on income tax therefore go hand in hand: the municipality can compare the number of days from the platform's report with your evidenční kniha (guest register) and the tax you've reported.

What to do about it in practice

1. Enter the correct DIČ or personal identification number in your Airbnb and Booking profiles, so that the report is matched to you and not to someone with a similar name.
2. Record revenue at its gross amount, commissions separately. Keep an annual summary of revenue by month and platform in a form you can compare with what the platform reported — platforms usually send hosts a copy of the report.
3. Tax under Section 7, not Section 9, and pay property tax on the apartment used for accommodation at the correct rate.

DAC7 is no reason to panic. It's a reason to have your revenue added up and declared correctly, because comparing it with platform data is the simplest check the tax office has today.