M-accounting
Tax questionnaire for individual income tax
If we prepared your tax return in previous year, than you do not need to fill out the sections marked with ‘(only changes)’ if the information remains the same.
Please provide the name, surname, maiden name (if applicable, any other last names), czech birth registration number (if u have it assigned by the Ministry of the Interior), address of residence in the Czech Republic (as per your ID card), and contact phone number. If you will be submitting a certificate of taxable income from employment and the information provided here is current, you do not need to elaborate on these details; just provide the contact phone number. (only changes)
Please provide the bank account number, or alternatively, the address for the delivery of any tax refund. (only changes)
Note: This is important information. If you have a data box, you must submit your taxes electronically; otherwise, the tax authority will impose a fine. https://info.mojedatovaschranka.cz/info/cs/ (only changes)
Please provide the address of your registered place of residence as of today. If your residence was at a different address on December 31, please specify that as well.
If you are a tax non-resident, in most cases, a person is considered a non-resident if they stay in the Czech Republic for less than half a year or are in the Czech Republic for the purpose of studying or receiving medical treatment. Please provide your passport number.
If you are a tax resident of the Czech Republic, you must also include income from other countries in your tax return.
Are u student? – provide confirmation of studies, issued by your school
Disabled person (jakého stupně)?
ZTP-P card, In this context, ZTP-P stands for "Zdravotní postižení", which is a type of card for people with disabilities in the Czech Republic?
Kids – send information about children, but only if the child tax credit is not claimed by the other parent – name, surname, birth registration number (RČ), ZTP status. If the other parent is employed, it is necessary to provide a statement from the other parent's employer confirming that the tax relief is not being claimed. If the other parent is not employed, than she/he need to fill out a declaration – we can send the declaration to you upon request if needed (only changes).
Did your spouse earn less than CZK 68,000 per year? za rok
- Your spouse can provide the ZTP/P card if she have one.
- Your spouse must fill out the 'spouse's declaration' – we will send the declaration to you upon request.
- If you got married during the previous year, please provide the date of the wedding.
These types of income are not considered as the income of the spouse:
- Parental allowance
- Social assistance benefits: This includes various forms of financial aid provided to individuals or families in financial need.
- Scholarship
- Increase in pension for incapacity
- State contributions to pension insurance and to building savings
- Refund of income tax for the previous period
- Social support benefits
Confirmation of paid daycare fees for kids, if the other parent did not claim it
Confirmation of donations, issued on your name,
Confirmation of amounts paid for pension insurance, life insurance
Confirmation of union contributions
Confirmation of interest from a loan provided for housing needs
Confirmation of payment for further education
Confirmation of blood donation
Please send a confirmation from the employment office regarding the period of registration as a job seeker.
Provide confirmation of taxable income from all employers that you had during the previous year. Employers issue these confirmations upon request within 10 days. If the tax return is filed ONLINE (data box or electronic signature is NOT required), a copy sent to you by email from the employer will suffice.
Send a summary of rental income paid in cash or deposited into the your bank account during the relevant tax period (tax period is previous year).
If your lease agreement specifies rent and utilities such as energy, cleaning, water, gas, and heating, and you settle these utilities with the tenant once a year, returning or receiving any overpayment/underpayment, than only the agreed amount of rent is considered as your income. Additionally, include the repair fund in the rent if the tenant pays it to you.
Informations about any other incomes which u had during taxable period. For example incomes from - sold stocks, sold car, sold house, receieved dividends, interests, incomes from other countries, ect..
These incomes must be reported to the tax office.
The information below is intended only for self-employed individuals (OSVČ) - freelancers, businessman, businesswoman, ect.
Please provide:
- List the activities you are engaged in as part of your business . (only changes)
- Income Received in Cash / Bank Account in the Relevant Tax Year: Include all income received in cash or deposited into your bank account within the fiscal year. You need to account for any deductions related to receivables and payables. This may include commissions or fees that intermediaries deduct from your earnings before transferring the remaining funds to your account. For example, this applies to services such as Uber, Bolt, Slevomat, Groupon, etc. Example: If your earnings are CZK 10,000, but the intermediary deducts a fee of CZK 1,000, leaving CZK 9,000 deposited into your account, the total income reported for tax purposes is the full amount of CZK 10,000.
If you are claiming your actual expenses, which you incurred in your business, proceed to the next point. This point does not apply to you. We recommend that all foreigners contact our professionals and describe their personal situation.
In the tax return, it is usually common to use the flat-rate expenses established by law. These expenses are determined as a percentage of your income. If you are engaged in multiple activities, you must separate your income accordingly.
For example, if you have an e-shop, which uses a 60% expense deduction, and at the same time, you provide services as an electrician and plumber, which uses an 80% expense deduction, you would need to separate your income into two amounts. One amount would be for the 80% expense deduction and the other for the 60% expense deduction.
- flat-rate expense 80 % For income from agricultural production, forestry and water management, and from income from trade and craft activities, such as carpenters, masons, plumbers, electricians, butchers, and other professions, for which a flat-rate expense percentage is issued... . ..
- flat-rate expense 60 % for income from businesses such as e-shops, shops, hotels, restaurants, hair salons, etc.
- flat-rate expense 30 % For income from rental of property included in business assets
- flat-rate expense 40 % For other income from self-employment – this includes, for example, income from lawyers, tax advisors, activities based on copyright law, or various independent professions such as athletes, actors, writers, journalists, translators, sculptors, experts, insolvency administrators, etc.
If you are unsure about your category, please call us immediately, and we will assign your activity to the necessary categories. Tel. 736 126 710
Skutečné výdaje, které jste ve svém podnikání měli. Bude nutno doložit: výpisy z účtů, faktury, příjmové a výdajové pokladní doklady, platební kalendáře, zápočty faktur, mzdovou agendu zaměstnanců aj. výdaje, které jste v průběhu roku měli.
Skutečné výdaje se vyplatí využít pouze v případě, pokud jste měli skutečných výdajů z vaši činnosti více, než by byla výše nákladového paušálu.
Pozn. za zpracování evidence související se skutečnými výdaji bude naší firmou účtována další platba dle ceníku pro „daňovou evidenci, neplátce DPH“, viz.: www.m-ucetnictvi.cz
Pokud si tuto evidenci vedete sami, tak postačí předat výsledky z evidence.
- Přecházíte tento rok z paušálních na skutečné výdaje nebo naopak?
- Máte spolupracující osobu na kterou se budou přerozdělovat
příjmy? (only changes) - Byla v předchozích letech vykázaná ztráta, kterou si chcete započíst?
- Zaměstnáváte osoby se zdravotním postižením?
- Platili jste zálohy na daň z příjmů finančnímu úřadu?
- Uveďte zdravotní pojišťovnu. Pozn.: Změnil/a jste zdravotní pojišťovnu v průběhu roku?´ (only changes)
- Pošlete přehled o zaplacených zálohách. Pokud máte vedlejší činnost a zálohy neplatíte, přehled nezasílejte. Postačí uvést, že zálohy nebyly placeny.
- Pokud jste cizinec, uveďte variabilní symbol, který Vám zdravotní pojišťovna přiřadila. Pokud máte VS jiný než je Vaše rodné číslo, tak také uveďte (only changes)
- Pokud se Vaše činnost považuje za vedlejší, tak napište délku období, kdy jste měli zaměstnání, nemoc OSVČ, nárok na výplatu invalidního důchodu nebo přiznání starobního důchodu, výkon vojenské služby, nárok na rodičovský příspěvek, nárok na peněžitou pomoc v mateřství nebo nemocenské z důvodu těhotenství a porodu, péči o jinou osobu nebo délku studia.
- Pro správný výpočet záloh na pojistné pro tento rok uveďte, zda došlo v tomto roce ke změně z vedlejší na hlavní činnost nebo naopak. Případně zda jste výkon OSVČ ukončili. (only changes)
- Pošlete přehled o zaplacených zálohách od ČSSZ, dokument je možno stáhnout na adrese: https://eportal.cssz.cz/web/portal Pokud máte vedlejší činnost a zálohy neplatíte, přehled nezasílejte. Postačí uvést, že zálohy nebyly placeny.
- Uveďte variabilní symbol, který Vám byl ČSSZ přidělený. (only changes)
- Pokud jste registrovaný/á u ČSSZ v Praze, tak napište kód ČSSZ nebo číslo účtu, na který hradíte sociální pojištění. (only changes)
Přihlásil jste se u ČSSZ k dobrovolnému nemocenskému pojištění? Napište VS pro nemocenské pojištění. (only changes)
- Pokud se Vaše činnost považuje za vedlejší, tak napište délku období, kdy jste měli zaměstnání, nemoc OSVČ, nárok na výplatu invalidního důchodu nebo přiznání starobního důchodu, výkon vojenské služby, nárok na rodičovský příspěvek, nárok na peněžitou pomoc v mateřství nebo nemocenské z důvodu těhotenství a porodu, péči o jinou osobu nebo délku studia. (only changes)
- Pro správný výpočet záloh na pojistné pro tento rok uveďte, zda došlo v tomto roce ke změně z vedlejší na hlavní činnost nebo naopak. Případně zda jste výkon OSVČ ukončili. (only changes)