The local fee for a spa or recreational stay (hereinafter the "Fee") is paid by natural persons that are staying temporarily and for consideration at spa sites or places of concentrated tourism for the purpose of treatment or recreation unless such persons can prove another reason for their stay.
Collection of the Fee is governed by Act No. 565/1990 Coll., on Local Fees, as amended, and by the generally binding Decree No. 27/2003 Coll. of the City of Prague, on the Local Fee for Spa or Recreational Stay, as amended. Administration of the Fee is governed by Act No. 280/2009 Coll., the Tax Code, as amended.
Start and end of fee obligation
The fee obligation arises on the day following the day of arrival and ends on the day the stay ends.
The following are not subject to the Fee:
- persons who are visually impaired, helpless or who have a severe disability and are holders of a ZTP/P card under special legislation, along with their assistants
- persons under 18 and over 70 years of age or people to whom child allowances (educational allowance) apply, or soldiers in basic service and persons performing civilian service
Who pays the fee/who is entitled to act in this matter
The fee is paid by natural persons who are staying temporarily and for consideration in the City of Prague for the purpose of treatment or recreation unless such persons can prove another reason for their stay. The fee is collected in the set amount and paid to the municipality by the accommodation operator, which is the natural or legal person that has provided temporary accommodation. The accommodation operator is the legal actor in this matter (or their legal representative on the basis of power of attorney).
Which office is this situation dealt with at
At the competent District Authority for the city district where the accommodation facilities are located with the exception of hotels (* to *****) in all of Prague, where the City of Prague handles the Fee. In this case it is necessary to turn to the Prague City Hall Department of Taxes, Fees and Prices,, Jungmannova 35/29, Prague1, Office No. 555 (hereinafter "Fee Administrators").
Procedure for dealing with the situation
The accommodation operator registers for the Fee directly at the office of the competent local Fee Administrator or by an electronic form signed with an electronic signature. In the notification they state their name(s) and surname or business name, a general indicator if one has been assigned (for natural persons birth number and for legal persons registration number), place of residence or registered office, place of business and if applicable mailing address; legal persons shall also include the persons authorised to act on their behalf on matters of the Fee. An accommodation operator that does not have a registered office or residence in a member state of the European Union, other party to the Agreement on the European Economic Area or Switzerland shall state all the above required information plus the address of their agent in the Czech Republic.
In the event that the subject of the Fee is related to the accommodation operator's business activity, the numbers of all its accounts with providers of payment services must also be listed, including providers of such services abroad used in connection with their business activity.
The accommodation operator shall list the particulars important for setting the amount of the Fee, in particular number of beds serving for accommodation and the address of the accommodation facilities.
Once the notification obligation has been fulfilled, the payer will be assigned a variable symbol for identification and payment of the fee.
The accommodation operator is obliged to report the commencement of activity within 30 days of the day permit or authorisation for the activity (accommodation) has entered into force, in other cases within 30 days of the day activity (accommodation) is commenced.
If there is a change in the data listed in the notification, the accommodation operator shall be obliged to notify the Fee Administrator of this change within 15 days of the day it occurred.
Documents needed for registration
- power of attorney for registration (if it is a person who is not authorised to represent the accommodation operator under a Commercial Register statement or trade licence)
The rate of the Fee is CZK 15 per person for each day or part thereof unless it is the day of arrival.
After the end of a calendar month, the accommodation operator is obliged to report to the Fee Administrator the number of stay days of accommodated persons subject to the fee using a form, along with the total Fee amount they are obliged to pay for these persons. This must be done by the 15th day of the following calendar month.
The Fee is payable without assessment by the 15th day of the following calendar month to the account of the competent local Fee Administrator (in the case of Prague City Hall this is account no. 30015-5157998/6000 at PPF banka, a.s.) under the assigned variable symbol.
Fees not paid on time or in the full amount may be increased as much as threefold.
Exempted from the Fee are persons accommodated in the tourist lodgings of sports associations and clubs and youth association lodgings for groups of children and youth as long as the price for accommodation does not exceed three times the amount of the Fee per person and day.
The Fee Administrator may issue a fine of up to CZK 500 000 to one who hinders tax administration and fails to fulfil procedural obligations of a non-monetary nature.