Please inform us in cases when:

- You purchase or sell goods from/to the EU exceeding CZK 326,000

- You purchase services from the EU or from third countries (outside the EU). Jedná se o veškeré služby, které Vám fakturují zahraniční subjekty. This may include, for example, the purchase of advertising from Google, Facebook, etc., or providing services for Bolt, Uber, etc. 

- You provide services to the EU.

Please provide:

1. Fields of business - example: i am providing IT services and i have e-shop . (only changes)

2. Income received in cash / to a bank account (This is not the total of your issued invoices!) in the given tax period (year), this income must be increased by any offsets of receivables and payables.

“Example 1: This may involve the amount of commission/fees that an intermediary deducts from your payment before transferring the funds to your account – this is how platforms like Uber, Bolt, Slevomat, Groupon, etc., operate. Example: Your fee is CZK 10,000, but the intermediary charges a fee of CZK 1,000. They transfer CZK 9,000 to your account. For tax declaration purposes, the full fee of CZK 10,000 is considered your income!”

“Example 2: You have issued an invoice to a client for services you provided worth CZK 10,000. At the same time, the client has issued you an invoice for goods/services they sold to you for CZK 6,000. You agreed with the client to offset the invoices, and the client will pay you only the difference of CZK 4,000.The entire 10,000 CZK is considered as income for tax, even if you only received 4,000 CZK It is not possible to include only 4,000 CZK in taxes.

Example 3: You sell goods and the buyer pays you by card. You sell goods for a selling price of 1,000 CZK, the bank deducts a fee of 50 CZK, and only 950 CZK is transferred to your account. Your income is considered to be the full amount of 1,000 CZK, even though you only received 950 CZK.

3. Point 2 does not apply in cases where you switch from actual expenses to flat-rate expenses, or vice versa, OR when you switch to a flat-rate tax, please contact us to determine your tax base.

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 appropriate categories. Tel. +420 736 126 710

-Real 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? (only changes)
• You are switching to a flat-rate tax with 3 tax tarifs depending on your income. I. Tarif - income up to 1 mil CZK; II. Tarif - income between 1-1,5mil CZK; III. Tarif - income up to 2 mil CZK,(only changes)
• 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? (only changes)
• Do you employ persons with disabilities? (only changes)
• Did you make advance payments for income tax to the tax office? (only changes)

1.Please specify the health insurance company. Note: Did you change your health insurance company during the year? (only changes)

2.If you have paid health insurance advances, please indicate the amount that can be credited to your health insurance for the given period. You may also provide a statement of advances from your health insurance company.

3.If you are a foreigner, please provide your insurance number (your variable symbol for health insurance payment) assigned to you by your health insurance company. If your insurance number is different from your birth number, please provide the insurance number. (only changes)

4.Please provide information on whether you are self-employed (OSVČ) as a secondary activity. Please indicate the months during which you meet the conditions for self-employment (OSVČ) as a secondary activity for the entire month. Also, state the reason for performing self-employment as a secondary activity. Self-employment (OSVČ) is considered secondary if:

• You are employed; 
• Women on maternity leave;
• Persons receiving maternity benefits;
• you are entitled to a parental allowance. 
• dependent children (students);
• holder of a ZTP or ZTP/P card; ZTP = “Severely Disabled Person” card; ZTP/P = “Severely Disabled Person Requiring Assistance” card 
• pension recipients (disability, orphan, old-age, widow’s);
• You have reached the required age for an old-age pension, but you do not meet the other conditions for its entitlement.
• You provide full-time personal care for a child up to 7 years old, or for two children up to 15 years old.
• Other cases where the state is the payer of health insurance. (only changes)

6.For the correct calculation of advance insurance payments for the next period, please indicate whether there has been or will be a change from secondary to primary activity, or vice versa. Alternatively, indicate whether you have ceased self-employment 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 If you have your business as secondary activity and you do not pay advance contributions, do not send the overview. It is sufficient to state that no advances were paid. Please provide both periods, i.e., the period for which the overview will be submitted and the current year, to avoid any potential underpayments of insurance.

2Enter the variable symbol assigned to you by 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. You can find the ČSSZ code on the registration form sent to you by the Social Security Administration or in your profile on website:. https://eportal.cssz.cz/web/portal (only changes)

4.“Have you registered with ČSSZ for voluntary sickness insurance? Please provide the variable symbol for sickness insurance. Do you want to register for sickness insurance? (only changes)

5.Indicate whether you are engaged in a secondary activity. Specify the months when self-employment is secondary and provide the reason. A self-employed person (OSVČ) is regarded as performing a secondary activity in any calendar month in which they carried out self-employment for at least part of the month, provided that during at least part of that time, the conditions for performing a secondary activity were also met. A self-employed person (OSVČ) can be considered as performing a secondary activity if:

• you had employment 
• you are entitled to receive a disability pension or have been granted an old-age pension; 
• you are entitled to a parental allowance;
• sickness benefits due to pregnancy and childbirth.
• you personally care for a child up to 4 years old;
• you are a dependent person (student);
• performance of a service employment (firefighter, police officer, soldier, etc.)
• You personally care for a person under 10 years of age who is dependent on the assistance of another person at level I (mild dependence), or for a person who is dependent on the assistance of another person at level II (moderate dependence), level III (severe dependence), or level IV (total dependence), provided that the person dependent on the assistance of another is a close person, or lives with the self-employed person (OSVČ) in the same household if not a close person. (only changes)

6.For the correct calculation of advance insurance payments for the next period, please indicate whether there has been or will be a change from secondary to primary activity, or vice versa. Alternatively, indicate whether you have ceased self-employment or switched to a flat-rate tax. (only changes)