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Czech Republic hasn’t currently introduced any crypto-specific tax laws. The tax treatment of crypto companies is dependent on EU legislation and the purpose of the crypto-related economic activities, which may fall under different sets of general law.
Cryptocurrencies aren’t recognised as legal tender. Instead, they’re categorised as commodities. The approach is based on the provisions of the existing legislation which has led to the conclusion that crypto data stored on the blockchain doesn’t constitute claims denominated in the legal national currency issued by a central bank, credit institutions, or other payment service providers.
According to Article 4(1) of the Payment System Act, cryptocurrencies aren’t treated as electronic money and pursuant to Article 2(1)(c) of the Payment System Act, they aren’t considered funds either.
On the other hand, when providers of non-crypto products or services get paid in cryptocurrencies, they’re liable for paying the same taxes as businesses accepting payment in fiat money.
In the Czech Republic, taxes are collected and administered by the Tax Offices. Although the tax year coincides with the calendar year, companies can opt for an accounting year as their tax year.
