This page has one exact job: separate the monthly filing layer from the annual filing layer. Drivers do not usually need more theory. They need a clean calendar.
1. The simple calendar
| Layer | What gets filed | When |
|---|---|---|
| Monthly | Identified person VAT filing | By the 25th day of the following month |
| Ongoing | Platform report control and commission review | After each closed month |
| Annual | Tax return | According to the annual tax deadline |
| After the annual return | Social and health filings | After the annual return deadline |
2. What belongs to the monthly layer
The monthly layer is mostly about the identified person regime and platform service logic. The recurring process is:
- close the month with final platform data,
- check commission and cross-border service logic,
- file the monthly VAT return on time,
- store payment and filing confirmations.
3. What belongs to the annual layer
The annual tax return is broader. It closes the whole business year: ride income, expenses, tax result and the follow-up social and health layer. Monthly VAT supports the annual return, but it does not replace it.
4. The main failure pattern
The usual mistake is putting both layers into one blurred task list. Then registration happens separately, monthly VAT gets delayed and the annual return is assembled from incomplete data. That is why this page must stay a calendar page, not another general tax article.
5. Where to go next
- Need the legal core: identified person in the Czech Republic
- Need the recurring monthly process: monthly VAT filing
- Need the full cluster map: Uber/Bolt driver tax hub
- Need the Uber commission logic: Uber commission and VAT
- Need the full service: Uber and Bolt bookkeeping
Send the platform, start date and last filed month
We will tell you what belongs to the monthly VAT layer, what belongs to the annual tax return and what is still missing.