Airbnb as an Accommodation Platform and Tax Aspects

• Authors: Michal Janovec

Title variants

PL

Airbnb jako platforma noclegowa a aspekty podatkowe

Abstracts

PL

Airbnb od dawna jest jedną z czołowych platform wynajmu krótkoterminowego na świecie. Nadal istnieje jednak kilka kwestii podatkowych związanych z Airbnb pozbawionych jasnej interpretacji. Celem niniejszego artykułu jest zbadanie z podatkowego punktu widzenia działalności polegającej na krótkoterminowym świadczeniu usługi noclegowej za pomocą platformy internetowej Airbnb. Aby dokonać oceny tej dziedziny opodatkowania, należy przeanalizować obecną regulację prawnopodatkową z pewnymi ewentualnymi postulatami de lege ferenda. Zasadniczą podstawą prawną niniejszego opracowania jest czeskie prawo podatkowe, ale część badania ma również znaczenie w kontekście międzynarodowym, w zakresie powszechnie stosowanych zasad podatkowych. Głównym punktem, wciąż stosunkowo niejasnym w codziennej praktyce, są obowiązki podatkowe (podatek dochodowy i VAT) podmiotów świadczących usługę zakwaterowania korzystających z tej platformy. Artykuł zawiera również pewne porównania z przepisami prawa zagranicznego. Autor chce zwrócić uwagę na możliwe fakty, które należy wziąć pod uwagę przy prawnopodatkowej regulacji Airbnb.

EN

Airbnb has long been one of the leaders in providing accommodation worldwide, but there are still a few tax issues related to Airbnb without clear interpretation. The article aims to research, from the taxation point of view, the activity of providing temporary accommodation using the internet platform Airbnb. To evaluate such a taxation area, it is necessary to analyze the current legal regulation in the field of tax law with some possible legal recommendations de lege ferenda. For this article, the prime source of law is the Czech Republic tax law, but some of the research is also valid internationally, based on commonly used tax principles. The central point of the article, still relatively unclear in everyday practice, is the tax obligations (income tax and value-added tax) of accommodation providers using this platform. The article also includes some comparisons with foreign legislation. The author wants to point out possible facts that need to be considered when regulating Airbnb in the field of tax law.

Keywords

EN

tax law; Airbnb; business; income tax; value-added tax

PL

prawo podatkowe; Airbnb; działalność gospodarcza; podatek dochodowy; VAT

• Publisher: Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
• Journal: Studia Iuridica Lublinensia
• Year: 2023
• Volume: 32
• Issue: 5
• Pages: 163-180

Dates

published

2023

Contributors

author

Michal Janovec

• Masaryk University (Brno)

References

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Identifiers

DOI

10.17951/sil.2023.32.5.163-180

Biblioteka Nauki

31344068