Determine your overall hosting obligations

To start off, classify your short-term rental activity in accordance with one of the following two categories: 

1) Provision of accommodation services for which you might operate as an entrepreneur with a trade license, or without it on an occasional basis. You will need to pay taxes, fees and insurance levies, report foreigners to the police, and follow selected local regulations, restrictions and obligations.

2) Classic renting (usually long-term rentals) which is not defined as an entrepreneurial activity and is thereby subject only to income taxation, reporting foreigners to Foreign Police and potentially other obligations.

The Office of the Czech Ombudsman provides helpful guidance on how to differentiate between the provision of accommodation services and renting (page 2). Generally, the majority of short-term rentals provided on a regular basis for profit will likely fall under accommodation services.