GPU rental income tax and VAT for DGX Spark owners in the EU
Renting out your Spark on GPUwerk Platform keeps the paperwork light. GPUwerk writes your monthly self-billing statement, so you never issue an invoice, and the VAT treatment is fixed in advance: 21% Czech VAT only if you are a Czech VAT payer, no VAT on every other statement. The income itself is generally taxable where you live. This page is general information, not tax advice: ask your own tax adviser how it applies to you.
Do I pay tax on GPU rental income?
Usually, yes, in the country where you are tax resident. You are responsible for your income tax and any registration or reporting there. Whether it counts as business income, rental income or "other income" depends on your country and your situation.
Your monthly statement is the record: the US dollar total for the month, the European Central Bank reference rate for its last day, and the euro amount. A CZK payout is that euro amount at the Czech National Bank rate.
What VAT appears on my GPUwerk self-billing statement?
The self-billing agreement you accept before listing sets three cases:
- You are a Czech VAT payer: the statement shows 21% Czech VAT.
- You are in Czechia and not a VAT payer (a business or a private individual): no VAT.
- You are outside Czechia (private individuals included): the statement shows no VAT and is marked reverse charge, with GPUwerk accounting for the VAT.
Self-billing is standard EU practice under Article 224 of the VAT Directive (Council Directive 2006/112/EC), and the European Commission's invoicing page lists the mentions such invoices carry.
VAT on GPU rental income in the EU: how does reverse charge work for compute?
GPUwerk is operated by PRINT IT! SE in Prague, so your customer is a Czech business. Under Article 44 of the VAT Directive, a service supplied to a business is taxed where that business is established; under Article 196, that business pays the VAT when the supplier is established elsewhere. The Commission's Your Europe page on cross-border VAT explains the rule and its exceptions.
Private individuals outside Czechia also get a reverse-charge statement (section 8.3 of the self-billing agreement). Under Article 9 of the same VAT Directive, exploiting property to earn income from it on a continuing basis is an economic activity, whether or not you are registered for VAT at home. Whether that brings VAT duties at home is set by national rules.
Muss ich Einnahmen aus der GPU-Vermietung versteuern? (Germany)
Kurz: In der Regel ja. In welcher Einkunftsart, entscheidet Ihr Einzelfall.
The usual starting points on gesetze-im-internet.de:
- § 22 Nr. 3 EStG names income from renting out movable things ("Vermietung beweglicher Gegenstände") as "other income" where it doesn't belong to another income type, such as business income. It is not taxable if it was less than 256 euros in the calendar year.
- § 19 UStG, the Kleinunternehmerregelung: a German business's supplies are VAT-exempt if total turnover was at most 25,000 euros in the previous calendar year and does not exceed 100,000 euros in the current one.
- § 14 GewO: anyone who starts a standing trade (stehendes Gewerbe) notifies the competent authority at the same time.
Daně z pronájmu výpočetního výkonu (Czechia)
Stručně: příjem z pronájmu stroje se daní. Zda jde o příjem ze samostatné činnosti, nebo z nájmu, záleží na vaší situaci.
The Finanční správa describes both categories that could apply, for tax year 2025:
- Income from rental (§ 9 ZDP) covers rental of movable things, except occasional rental under § 10(1)(a): income minus actual expenses or a flat 30%, capped at CZK 600,000.
- Income from independent activity (§ 7 ZDP) is income minus actual expenses or a flat percentage, for example 40% for other independent activity, capped at CZK 800,000; the method cannot be changed retroactively.
For VAT (DPH), a Czech VAT payer's statement shows 21% Czech VAT, and a Czech partner that is not a VAT payer, business or private individual, gets no VAT. The current registration threshold is on the Finanční správa's VAT registration pages.
Do I need a business registration to rent out a DGX Spark?
Not for GPUwerk: private individuals and businesses with or without a VAT ID can all apply. Your country may still require one, for example under § 14 GewO in Germany if the activity is a standing trade. Sort it out before you list; it is easier at the start than after a year of statements.
Is GPU rental income reported to tax authorities by the platform?
Declare the income yourself: your monthly statements give you the amounts and exchange rates. To know what GPUwerk itself reports about partners, and to whom, ask [email protected] before you list.
Can I deduct electricity and depreciation?
- You pay the electricity and internet line, and the Spark stays your property. The earnings article shows what a Spark draws per month.
- In Germany, § 4 (4) EStG defines business expenses as outlays caused by the business. How a machine you also use privately is split and written off is for your Steuerberater.
- In Czechia, § 7 and § 9 both allow actual expenses or a flat percentage. For § 7 income, the Finanční správa says the flat rate includes all of the taxpayer's expenses, so electricity is not added on top.
Earnings depend on renter demand and are not guaranteed. The earnings calculator gives your share minus electricity and internet for the hours you enter.
FAQ
Do I pay tax on GPU rental income?
Usually yes, in the country where you are tax resident. The category (business income, rental income or other income) depends on your national law, and you are responsible for your income tax and any registration or reporting in your country.
What VAT appears on my GPUwerk self-billing statement?
A Czech VAT payer's statement shows 21% Czech VAT. A Czech partner that isn't a VAT payer, business or private individual, gets no VAT. Every partner outside Czechia, private individuals included, gets a statement that shows no VAT and is marked reverse charge, with GPUwerk accounting for the VAT.
Why does my statement say reverse charge?
GPUwerk is operated by PRINT IT! SE in Prague. Under Articles 44 and 196 of the EU VAT Directive, VAT on a service one business supplies to another is generally due where the customer is established, and the customer pays it when the supplier is established elsewhere.
Do I need a business registration to rent out a DGX Spark?
Not for GPUwerk: private individuals and businesses with or without a VAT ID can apply. Your country may require one; in Germany, for example, § 14 GewO requires notifying the authority when you start a standing trade.
In which currency is the income, for tax purposes?
Renters are charged in US dollars. The monthly total is converted to euros at the European Central Bank reference rate for the month's last day, and a CZK payout is that euro amount at the Czech National Bank rate. The statement shows the dollar basis and the rate.
Sources read 2026-10-19: Council Directive 2006/112/EC on EUR-Lex; European Commission Your Europe and VAT invoicing pages; § 4 and § 22 EStG, § 19 UStG and § 14 GewO on gesetze-im-internet.de; Finanční správa pages on DPH registration, OSVČ and rental income; GPUwerk's partner documents (links above).