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Profession: courier / food delivery
How to work as a courier (Wolt, Foodora, Bolt Food)
If you deliver food by bike, scooter or on foot, an unqualified trade (živnost volná) and an ordinary notification are enough. If you deliver by car or motor scooter, you additionally need a concession for road motor transport. Above all, watch out for one thing that almost every beginner forgets: from the commission the platform deducts, you must become an identified person and remit DPH (VAT) at 21%.
by bike = unqualified trade
notification 1 000 Kč (online 800 Kč)
21% VAT on the commission
identified person within 15 days of 1st commission
What do you deliver with? That determines which trade licence you need
Bike, scooter, on foot
unqualified trade · no concession
You need: just a notification of an unqualified trade (živnost volná) at the trade licensing office (živnostenský úřad) (no qualification, no driving licence). Most commonly field no. 51 (transport) and no. 47 (intermediation of trade and services) are registered.
Unqualified tradeCar or motor scooter / motorcycle
concession · road motor transport
You need: a concession for "Road motor transport – goods vehicles up to 3.5 t". For small vehicles, neither professional nor financial competence is required; the office usually issues the concession within 30 days.
Types of tradesHow to become a courier step by step
- Meet the general conditions for a trade age 18, full legal capacity and good standing (no criminal record) (§ 6 of the Trade Licensing Act)
- Submit the trade notification via the Single Registration Form (JRF) online at rzp.gov.cz or in person at any trade licensing office — one form handles your IČO (business ID), ČSSZ (Czech Social Security Administration) and health insurance company → detail
- Choose your means of transport and a concession if needed bike/scooter → unqualified trade only; car/motor scooter → additionally a concession for road motor transport
- Pay the administrative fee 1 000 Kč for the first notification, 800 Kč electronically; the extract with your IČO within 5 working days
- Register with the platform (Wolt / Foodora / Bolt Food) the online form will request your IČO, an identity document, a bank account and, for a car/motor scooter, the vehicle documents; a short account activation and collection of the thermal box follow
- Set up your taxes and watch out for the identified person status choose between the flat-rate tax and the 60% lump-sum expense allowance and, above all, become an identified person for VAT within 15 days of the first commission → detail
The most important obligation: identified person status and VAT at 21% on the commission
Wolt, Bolt and Foodora invoice their commission to you cross-border. You are thereby receiving a service from a person not established in the Czech Republic and must become an identified person for VAT within 15 days of the first commission (§ 6h and § 97 of the VAT Act). The platform charges the commission without tax under the reverse charge regime — you therefore assess and remit the tax yourself: you calculate VAT at 21% on the commission and file and pay the return only for months with a commission, always by the 25th day of the following month. Example: a commission of 1 000 Kč → you remit an additional 210 Kč, with no right to deduction. Source: Act No. 235/2004 Coll. (§ 6h, § 97, § 101) — verified 2026.
Being an identified person does NOT prevent the flat-rate tax
A common worry is unwarranted: being an identified person does not mean being a VAT payer. For domestic transactions you remain a non-payer, so you can simultaneously be in the flat-rate income tax regime and be an identified person who remits VAT at 21% on the platform's commission. The only condition for the flat-rate tax is that you are not a VAT payer — and an identified person satisfies that condition. Source: Tax Administration (Finanční správa) — verified 2026. More on VAT and the identified person.
Which field of the unqualified trade to choose
For a courier on a bike, an unqualified trade (živnost volná) is sufficient — the least regulated type, with no need to document education or experience. The interpretation of which specific field to register differs between offices, so in practice two are most often registered at once:
- Field no. 51 — Pipeline and overland transport (excluding rail and road motor transport): the courier physically transports the consignment and, since it is not motor transport, it falls under overland transport outside road motor transport.
- Field no. 47 — Intermediation of trade and services: the courier effectively intermediates delivery between the restaurant and the customer.
The unqualified trade has dozens of fields and you can register all of them at once for a single fee — registering both fields covers both interpretation variants as well as any related activities. Always verify the specific classification with the relevant trade licensing office. Source: Government Regulation No. 278/2008 Coll. (content scopes of trades), rzp.gov.cz — verified 2026.
Platform comparison: Wolt vs. Foodora vs. Bolt Food
| Wolt | Foodora | Bolt Food | |
|---|---|---|---|
| Form of cooperation | most commonly self-employed person (OSVČ) on an IČO (business ID) (over 80% of couriers); alt. an agreement via a fleet | self-employed (OSVČ) on an IČO; some couriers via partner fleets on an agreement | self-employed (OSVČ) on an IČO; for minors/beginners also via a fleet on an agreement |
| Equipment | branded thermal box (deposit/loan), smartphone, holder | branded thermal box, smartphone, holder | branded thermal box, smartphone, holder |
| Age | self-employed (OSVČ) from age 18 | self-employed (OSVČ) from age 18 | registration by bike from age 15 (via fleet/agreement); own self-employment (OSVČ) only from age 18 |
| Means of transport | bike, scooter, on foot, car, motor scooter | bike, scooter, car, motor scooter | bike, scooter, car, motor scooter |
Specific terms, commissions and availability differ by city and the platform's current offer — always verify them directly with Wolt, Foodora or Bolt Food. For both a car and a motor scooter, the need for a concession for road motor transport applies across all platforms. Source: Wolt, Foodora, Bolt Food — verified 2026.
DAC7: the platform reports your income to the tax office
As operators of digital platforms under the DAC7 directive, Wolt, Foodora and Bolt Food report their couriers' income for the previous year to the Tax Administration each year by 31 January. That is why they request tax details from you (name, date of birth, IČO / DIČ (tax ID / VAT number), address). The consequence is simple: the office knows your platform income even without your return, so it cannot be concealed and must be properly taxed. Source: Tax Administration, Council Directive (EU) 2021/514 — verified 2026.
Couriers' frequently asked questions
Do I need a concession to deliver on a motor scooter?
Yes. A motor scooter and a motorcycle are motor vehicles, so just like with a car you need a concession for road motor transport (goods vehicles up to 3.5 t). Without a concession you may deliver only by bike, scooter or on foot under an unqualified trade.
Can I have the flat-rate tax and the identified person status at the same time?
Yes. An identified person is not a VAT payer for domestic transactions, so it does not prevent you from being in the flat-rate regime. You can therefore pay the flat-rate income tax and, as an identified person, remit VAT at 21% on the platform's commission at the same time. These are two separate things.
When is delivery a secondary activity and when a main one?
You have a secondary activity if you are at the same time an employee, a student under 26, a pensioner or a parent on parental leave. With a secondary activity, social insurance is paid only once annual profit exceeds the decisive amount of 117 521 Kč (2026); up to that amount it is not paid. With a main activity, you pay the minimum advance payments from the start.
How much do I pay monthly in insurance contributions as a courier with a main activity?
For a main activity in 2026 the minimum advance payment for social insurance is 5 720 Kč (January–June), from July after the amendment 5 005 Kč, plus 3 306 Kč for health insurance all year round. A newly self-employed person (OSVČ) has a lower social advance payment of 3 575 Kč in the first years. In the flat-rate regime, a single payment covers everything (1st band 9 984 Kč, from mid-year approximately 9 162 Kč). Source: ČSSZ, VZP, Ministry of Finance of the Czech Republic (MF ČR) — verified 2026.
From what age can I deliver food?
By bike without a driving licence, on some platforms (e.g. Bolt Food) you can register as early as age 15, but only via a fleet or on an agreement. Your own trade (self-employed person/OSVČ with an IČO) can be set up only from age 18, when you meet the general conditions for a trade.
Will I become a VAT payer if I deliver for Wolt?
Normally no. Mandatory VAT registration arises only at a turnover above 2 000 000 Kč per year, which a courier does not reach. However, the identified person status does apply to you because of the commission from the foreign platform — that is not the same as being a VAT payer.
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