M-accounting

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 – First name, last name, czech birth identification number or date of birth, ZTP (severe disability status). If the second parent is employed, it is necessary to provide a statement from the employer of the second parent confirming that they are not applying the discount. If the second parent is not employed, they must complete a declaration – we will send you the declaration upon request if needed (only changes).

Did your spouse earn less than CZK 68,000 per year? for a year and at the same time cares for a child under 3 years old.

  • 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 assets assigned for the benefit of a long-term investment product.

Confirmation of paid premiums for long-term care insurance.

Resolution on the suspension of the enforcement.

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.e.g. interest from loans, sold car (after 1 year of ownership, the car is exempt from tax and does not need to be reported for tax purposes), sold apartment or house, income from abroad, sale of stocks, dividends, etc. Some income does not need to be reported for tax purposes if it meets the conditions for tax exemption. You can also list these incomes for us if you are unsure whether they are tax-exempt.

In the case that you meet the conditions for the exemption of income from the sale of real estate, which you have used or will use within the legally prescribed period to secure your own housing needs.

The information below is intended only for self-employed individuals (OSVČ) - freelancers, businessman, businesswoman, ect.

Please provide:

  1. List the activities you are engaged in as part of your business . (only changes)
  2. 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

SReal expansesthat you had in your business. It will be necessary to provide: bank statements, invoices, receipts for income and expenses, payment schedules, invoice offsets, payroll records for employees, and other expenses incurred throughout the year.

Actual expenses are worth using only if you had more actual expenses from your activity than the amount of the flat-rate expanse.

Note: A separate charge will be applied by our company for processing the records related to actual expenses, according to the price list for 'tax records, non-VAT payer,' see: www.m-ucetnictvi.cz

If you maintain this record yourself, it will be sufficient to provide the results from the records.

  • Are you switching this year from flat-rate expenses to actual expenses, or vice versa?
  • Přecházíte na paušální daň
  • Do you have a collaborator to whom the expenses and incomes will be redistributed?
    incomes and expenses (only changes)
  • Was there a loss reported in previous years that you want to offset?
  • Do you employ persons with disabilities?
  • Did you make advance payments for income tax to the tax office?

 

  1. Please specify the health insurance company. Note: Did you change your health insurance company during the year? (only changes)
  2. Please send an overview of the paid advance payments. If you have secondary activity and do not make advance payments, do not send the overview. It will be sufficient to state that no advance payments were made.
  3. If you are a foreigner, please provide the variable symbol assigned to you by the health insurance company. If your variable symbol is different from your personal identification number, please also specify it. (only changes)
  4. If your activity is considered secondary, please provide the duration of the period during which you were employed, sick leave as a self-employed person, entitlement to an invalidity pension or old-age pension, military service, entitlement to parental allowance, entitlement to maternity pay or sick leave due to pregnancy and childbirth, care for another person, or the length of your studies.
  5. "For the correct calculation of the advance payments for insurance for this year, please specify if there has been a change from secondary to primary activity or vice versa. Alternatively, indicate if you have terminated your self-employment (OSVČ) or switched to a flat-rate tax.  (only changes)
  1. Please send an overview of the paid advance payments from the Czech Social Security Administration (ČSSZ), the document can be downloaded at the following address: https://eportal.cssz.cz/web/portal Pokud máte vedlejší činnost a zálohy neplatíte, přehled nezasílejte. Postačí uvést, že zálohy nebyly placeny.
  2. Please provide the variable symbol assigned to you by the Czech Social Security Administration (ČSSZ). (only changes)
  3. If you are registered with the Czech Social Security Administration (ČSSZ) in Prague, please provide the ČSSZ code or the account number to which you pay social insurance. (only changes)
  4. Have you registered for voluntary sickness insurance with the Czech Social Security Administration (ČSSZ)? Please provide the variable symbol for sickness insurance. (only changes)

  5. If your activity is considered secondary, please provide the duration of the period during which you were employed, sick leave as a self-employed person, entitlement to an invalidity pension or old-age pension, military service, entitlement to parental allowance, entitlement to maternity pay or sick leave due to pregnancy and childbirth, care for another person, or the length of your studies. (only changes)
  6. "For the correct calculation of the advance payments for insurance for this year, please specify if there has been a change from secondary to primary activity or vice versa. Alternatively, indicate if you have terminated your self-employment (OSVČ) or switched to a flat-rate tax. (only changes)