Public Health Protection Act does not require restaurants to have operating regulations in place. However, they are required in enterprises providing accommodation35. However, a lot of restaurants chooses to have operating regulations in place anyway. The reason for it is that they might be useful to tell the customers how to behave in the restaurant. It is still relatively hard for the staff to get rid of the customers who do not behave well. Of course, the staff can ask them to leave with reference to the operating regulations but the only way to legally force them out of the premises is to call the police to march them out. Taxation Restaurant revenues are, of course, subject to income tax. The income tax rate for individuals is 15%, with a higher rate of 23% applied to income exceeding 48 times the minimum wage36. Entrepreneurs with annual revenue below CZK 2 million (approximately €80,000) may opt for a flat-rate tax, allowing them to pay a fixed monthly amount37. Another tax we have to be aware of, is the value-added tax (VAT). Businesses with revenue exceeding CZK 2 million must register for VAT38. The VAT rate is 12 % for the meals. As for the drinks, the things get more complicated. The VAT for the drinks is generally 21 %, except for tap water, which is taxed at 12 %. However if anything is added to tap water (such as a syrup or a lemon), the VAT will be 21 %39. Selling alcohol also requires compliance with excise tax regulations. There are no percent rates for the excise taxes, they are usually stated as a fixed amount of money per 100 litres of alcohol (e.g. excise tax for sparkling wine is set as CZK 2,340 (approximately 90 €) for 100 litres of sparkling wine40). The wine producers from South Moravia lobbied for the wine to be exempt from excise tax, and so far, they have been successful – there is no excise tax for still wine, however, there is an excise tax for sparkling wine41. 35 Sec. 21a Act No. 258/2000, Public Health Protection Act. 36 Sec. 16 par. 1 Act No. 586/1992, Income Taxes Act. 37 Sec. 2a Act No. 586/1992, Income Taxes Act. 38 Sec. 6 par. 1 Act No. 235/2004, Value Added Tax Act. 39 Sec. 47 par. 1 and appendix No. 2 Act No. 235/2004, Value Added Tax Act. 40 Sec. 95 and 96 Act No. 353/2003, Excise Taxes Act. 41 Sec. 96 Act No. 353/2003, Excise Taxes Act. 650 KLÁRA DVOŘÁKOVÁ | JOHAN REMEŠ
RkJQdWJsaXNoZXIy MTE4NzM5Nw==