Tax records
Ongoing processing of income and expense documents from what you send us each month.
OSVČ accounting · price
Accountant for self-employed (OSVČ) in Czechia: from 990 CZK a month
Tax-records bookkeeping for a Czech self-employed person (OSVČ) starts at a fixed monthly price, confirmed in writing after we review document volume and VAT status — then it does not move. This page breaks down what is included, what is billed separately, and when the paušální daň (flat tax) regime means you need no accountant at all.
from 990 CZK / month
Tax records included VAT and IO priced separately Flat tax explained honestly
What is included in the monthly price
The monthly price covers ongoing bookkeeping and the agreed filings — not just data entry.
Monthly control
Every month we check documents are complete and correct — gaps get fixed then, not at year end.
ČSSZ and health-insurer overviews
The annual income/expense overview for the Czech social security administration and your health insurer.
Annual tax return
Part of continuous service, not a separate year-end add-on, as long as the service runs the full year without a gap.
What is billed separately
The monthly price covers the agreed work. Standalone services and work beyond that scope are quoted before we start. Work already included is not charged twice:
- Accounting takeover free
The handover is free: we check the state of the books, open items and set up your new monthly routine. Unprocessed historical periods and missing documents are quoted separately once we have reviewed them.
- Takeover or historical cleanup fixed quote after review
Missing periods, inconsistent records and overdue filings are reviewed before a price is confirmed.
- Payroll per employee from 490 CZK / employee
Payslips · Agreed VZP / ČSSZ reporting · Monthly payroll dates · Cleanup quoted separately
- First employee and payroll setup from 990 CZK
Registrations with ČSSZ and the health insurer, opening data and the first calculation. One-off.
- Identified person registration from 1,990 CZK
Document review, application, power of attorney and routine tax-office follow-up.
- Identified person VAT filing from 690 CZK / filing
Period check, VAT calculation, electronic filing and submission confirmation.
- Late-period and history review from 1,990 CZK
Initial review of registration, periods and available evidence; corrections are quoted after findings.
- Annual self-employed tax return from 2,990 CZK
A separate annual layer; monthly identified-person filings do not replace it.
None of these is charged on its own initiative. You get the scope and the amount in writing, and we start only once you confirm it. The "Annual self-employed tax return" line above applies to clients with only identified-person filings and no continuous monthly OSVČ bookkeeping — with continuous tax-records service, the annual return is already included, as the "What is included in the monthly price" section above describes.
Worked to the koruna: three OSVČ situations
Every example below uses only prices published on this page and on pricing. No hidden line item, and no invented number where we genuinely quote individually — that is spelled out as an individual quote in example 2, not an estimate.
1) Freelancer, not VAT-registered, full year
| Item | Calculation | Per year |
|---|---|---|
| OSVČ tax records (Ganado) | 990 CZK × 12 months | 11,880 CZK |
| Annual return and ČSSZ/health overviews | included in continuous service | 0 CZK extra |
| Total for the year | 11,880 CZK | 11,880 CZK |
2) VAT-registered OSVČ, quarterly VAT return
| Item | Calculation | Per year |
|---|---|---|
| OSVČ tax records (Ganado) | 990 CZK × 12 months | 11,880 CZK |
| VAT registration and setup | 1,990 CZK one-off | 1,990 CZK |
| Monthly/quarterly VAT return processing | individually quoted by document volume | quoted after review |
| Known minimum for the year | 11,880 CZK + 1,990 CZK + VAT work | 13,870 CZK + VAT work |
VAT processing has no single flat price, because it depends on document volume and filing frequency — monthly, or quarterly if you meet the conditions for changing the tax period under §99a of the VAT Act. Our VAT registration page says the same. We confirm the price in writing after reviewing your documents, not as an upfront guess.
3) OSVČ with identified-person filings (buying ads/software abroad)
| Item | Calculation | Per year |
|---|---|---|
| OSVČ tax records (Ganado) | 990 CZK × 12 months | 11,880 CZK |
| Identified-person registration | 1,990 CZK one-off | 1,990 CZK |
| Identified-person VAT filing | 690 CZK × 6 filings | 4,140 CZK |
| Total for the year | 11,880 CZK + 1,990 CZK + 4,140 CZK | 18,010 CZK |
Six filings a year is an illustrative example for occasional EU ad or software purchases (Google, Meta, platforms) — your actual count depends on how often that kind of transaction happens.
What moves the final price the most
Four inputs we check before confirming a price.
Documents per month
Dozens of invoices a month is more work than a handful — volume is the baseline input to price.
VAT or identified person
A VAT payer adds a monthly or quarterly return; an identified person adds filings tied to specific transactions.
Payroll
Payroll is a separate per-employee line item, not included in the tax-records price.
Foreign income
EU clients, foreign platforms or foreign currency add exchange-rate checks and cross-border rules.
Limits, deadlines and fines that change your agenda and your price
The accounting price usually rises because of a limit the client did not know about. These are the figures and deadlines that decide it, each linked to the paragraph or authority that sets it. They are the same figures we use when we price your file.
| Limit or deadline | What happens | Source |
|---|---|---|
| 2,000,000 CZK turnover in Czechia in a calendar year | You become a VAT payer from 1 January of the following year. The registration application is due within 10 working days of passing the threshold. | §6(1), Act No. 235/2004, state portal |
| 2,536,500 CZK turnover within one calendar year | You are a VAT payer from the day after you pass it, not from the new year. | §6(2), Act No. 235/2004 |
| One service received from abroad — no threshold | The first such invoice (ads, software, a platform) makes you an identified person. There is no minimum amount. Registration is due within 15 days. | §6h, Act No. 235/2004, state portal |
| 326,000 CZK of goods acquired from another EU state | Below this figure an EU goods acquisition is not treated as a taxable supply; above it, identified-person duties arise for goods too. | §2a(2), Act No. 235/2004 |
| A fine of up to 500,000 CZK | For failing to file the VAT registration application. That is why the intake review of a backlog (from 1,990 CZK) is usually cheaper than waiting. | state portal |
| 25,000,000 CZK turnover in the preceding year | Simple tax records stop being enough: you become an accounting unit and must keep double-entry accounts. The price then follows the scope of full accounting, not tax records. | §1(2)(e), Act No. 563/1991 |
| 2,000,000 CZK of income per year | The entry limit for the flat-tax regime. The flat advance is due by the 20th day of the advance period. | Finanční správa: flat tax |
| 3 / 4 / 6 months after the year ends | The tax-return deadline: 3 months on paper, 4 months electronically, 6 months when a daňový poradce files it. | Finanční správa: deadlines |
| 80 / 60 / 40 / 30 % flat-rate expenses | Flat-rate expense percentages, capped at 1,600,000 / 1,200,000 / 800,000 / 600,000 CZK. Above the cap the deduction stops growing even as income does. | §7(7), Act No. 586/1992 |
We track every deadline in this table for you inside the monthly price. What we cannot track is a limit we never hear about — which is why the monthly check asks about foreign purchases and turnover.
When a self-employed person needs no accountant at all
Paušální daň (flat tax) is the one common case where an OSVČ genuinely does not need an accountant. You can enter with income up to 2,000,000 CZK a year, provided you have no other income above the legal limit and are not VAT-registered. Instead of tax records, annual overviews and a standard return, you pay one monthly advance covering income tax, pension and health insurance together.
| Band | 2026 monthly advance | Who it fits |
|---|---|---|
| Band I | 9,162 CZK from 1 July 2026 (9,984 CZK January-June, 822 CZK difference settled or refunded) | Most trades and crafts with income up to 1,000,000 CZK (up to 2,000,000 CZK for selected activities) |
| Band II | 16,745 CZK | Income up to 1,500,000 CZK (up to 2,000,000 CZK for selected activities) |
| Band III | 27,139 CZK | Income up to 2,000,000 CZK, no activity-type restriction |
The advance is due by the 20th of each month (Finanční správa: flat tax, band I advance cut from July 2026). Flat tax does not suit everyone: anyone with high real expenses, or tax credits and deductions to claim, often does better comparing it against real or flat-rate expenses under §7(7) of the Income Tax Act. The self-employed tax calculator compares the regimes on your own numbers.
Once income or circumstances outgrow flat tax — turnover above the limit, VAT registration, employees, or income that does not count toward the flat regime — you move back to tax records and ongoing bookkeeping at the prices above.
Three OSVČ regimes, worked on the same income
The most expensive decision a self-employed person makes is not which accountant to hire, it is which tax regime to sit in. Below is one and the same income of 1,800,000 CZK from a živnost volná (the general trade, 60% flat-rate expenses), worked through all three regimes for 2026 with every line of the arithmetic visible. The rates applied are 15% income tax, 29.2% pension insurance on a base of 55% of the tax base (ČSSZ) and 13.5% health insurance on a base of 50% of the tax base (VZP), with the basic taxpayer credit of 30,840 CZK (state portal). No children, no other credits or deductions, main activity, not VAT-registered.
| Item | Flat tax, band II | Flat-rate expenses 60% | Real expenses |
|---|---|---|---|
| Deductible expenses | expenses are irrelevant | 1,080,000 CZK (60% of 1,800,000 CZK) | 1,200,000 CZK (documented) |
| Tax base | not established | 1,800,000 − 1,080,000 = 720,000 CZK | 1,800,000 − 1,200,000 = 600,000 CZK |
| Income tax | inside the advance | 108,000 − 30,840 = 77,160 CZK | 90,000 − 30,840 = 59,160 CZK |
| Pension insurance | inside the advance | 29.2% of 396,000 = 115,632 CZK | 29.2% of 330,000 = 96,360 CZK |
| Health insurance | inside the advance | 13.5% of 360,000 = 48,600 CZK | 13.5% of 300,000 = 40,500 CZK |
| Tax and insurance for the year | 16,745 × 12 = 200,940 CZK | 241,392 CZK | 196,020 CZK |
| Ganado bookkeeping | 0 CZK — on flat tax you do not need an accountant | 990 × 12 = 11,880 CZK | 990 × 12 = 11,880 CZK |
| Total for the year | 200,940 CZK | 253,272 CZK | 207,900 CZK |
On these numbers the flat tax is the cheapest option — the one regime where we earn nothing. We say it plainly, because a number you can check is worth more to you than a pitch.
The two lines where it flips
- Real expenses versus flat-rate expenses: the break-even sits exactly at the flat-rate amount — 1,080,000 CZK at this income. Documented expenses above that figure make real expenses the better choice; below it, the flat rate wins. Watch the 1,200,000 CZK cap: past it the deduction stops growing even as income does (§7(7)).
- Flat tax versus flat-rate expenses: on tax and insurance the two meet at an income of roughly 1,532,530 CZK a year. Below that, tax records with flat-rate expenses cost less; above it, flat tax band II does. Our own 11,880 CZK a year sits only on the tax-records side, so the practical line is a little lower still.
Both figures hold from an income of 1,469,010 CZK upwards. Below that the statutory minimum assessment bases for pension and health insurance start to bite (ČSSZ 2026, VZP 2026) and the answer depends on your own numbers — which is what the self-employed tax calculator and the flat-tax comparison calculator are for. Above 1,500,000 CZK of income a živnost volná can no longer use band I, which is why band II is the one compared here.
How it works: what you send, what we do, when it is done
- 01
What you send
A few lines: what you do, documents per month, VAT status, and whether you are switching accountants.
- 02
What we do
We review the scope and send the exact monthly price in writing, plus what sits outside it. Nothing starts before you confirm the price.
- 03
When it is done
Written reply, no call — usually within 1 business day. The power of attorney and the takeover from a previous accountant run by email — no trip to a government office required.
- 04
Then you just send documents
Documents go digital, once a month. We track the VAT, identified-person, overview and return deadlines for you.
How the price can be checked
We do not publish client counts nobody can verify. This is checkable: a 5.0 rating on Google from 5 reviews (public profile), company ID 19322119 in ARES and the Firmy.cz listing.
Artem Chagin, founder and managing director of Ganado International s.r.o. (IČO 19322119), is responsible for the content of this page. It is a general overview of prices and rules as of the update date above, not tax advice for an individual case — the scope and price of your own work is always confirmed in writing first.
Sources (verified 20 September 2026)
- Act No. 235/2004 Coll. on VAT — §6 (payer status by turnover), the quarterly filing option
- Act No. 586/1992 Coll. on Income Tax — §7(7) (flat-rate expenses and their caps)
- Act No. 563/1991 Coll. on Accounting — §1 (the 25,000,000 CZK double-entry threshold)
- Czech Financial Administration: paušální daň and the 2026 bands
- Czech Financial Administration: band I flat-tax advance cut from 1 July 2026
- Czech Financial Administration: personal income tax return deadlines
- State portal: VAT registration — 10 working days, 15 days for an identified person, a fine of up to 500,000 CZK
- State portal: the basic taxpayer credit of 30,840 CZK a year
- ČSSZ: OSVČ pension-insurance rate of 29.2 % on an assessment base of 55 % of the tax base
- VZP: OSVČ health insurance of 13.5 % on an assessment base of 50 % of the tax base
- ČSSZ: key social-security figures for 2026
- ČSSZ: change to OSVČ pension insurance from 1 July 2026
- VZP: minimum OSVČ health-insurance advances for 2026
This page explains Czech rules and Ganado's own published prices; it is not tax advice on your specific case. The scope and price for your file are confirmed in writing before any work starts.
Send your document volume and VAT status
We reply with an exact price in writing, before we touch anything.
FAQ: accountant for self-employed (OSVČ) price
How much does an accountant for a self-employed person (OSVČ) cost?
Monthly tax-records bookkeeping starts from 990 CZK a month. The exact price is confirmed in writing based on document volume, VAT status and whether we take over a history from a previous accountant. Nothing changes until you confirm the offer.
What is included in the monthly price?
Tax records (or full bookkeeping), monthly document control, the annual ČSSZ/health-insurer overviews and the annual Czech tax return — all inside continuous service, not billed as a separate add-on at year end. Annual return and relevant insurance overviews are included in continuous monthly bookkeeping. Unprepared historical periods are quoted separately.
What is billed separately, and how much?
Outside the monthly price sit items not every client needs, or one-off work: takeover / history cleanup (fixed quote after review), VAT or identified-person registration (from 1,990 CZK), individual VAT/identified-person filings (from 690 CZK / filing) and payroll per employee. The full list with prices is in the "What is billed separately" section above on this page.
When does a self-employed person not need an accountant at all?
When you qualify for and enter the paušální daň (flat-tax) regime — annual income up to 2,000,000 CZK (<a href="https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/obecne-informace" target="_blank" rel="noopener noreferrer">Finanční správa</a>), no other income above the legal limit, and not VAT-registered. It replaces tax records, the annual overviews and the standard return with one monthly flat advance covering income tax, pension and health insurance together. It suits low real expenses; anyone with high deductible costs, or tax credits and deductions to claim, usually comes out ahead comparing regimes instead. The "Three OSVČ regimes, worked on the same income" section above puts a number on where that flips.
How does the 2026 paušální daň (flat tax) work, and what does it cost?
The flat-tax regime has three bands by income level and its composition. In 2026 the monthly advance is <strong>9,162 CZK</strong> in band I (from 1 July 2026; 9,984 CZK January-June, the difference settled in the annual přehled), <strong>16,745 CZK</strong> in band II and <strong>27,139 CZK</strong> in band III, due by the 20th of each month (<a href="https://financnisprava.gov.cz/cs/dane/dane/dan-z-prijmu/pausalni-dan/obecne-informace" target="_blank" rel="noopener noreferrer">Finanční správa</a>, <a href="https://financnisprava.gov.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy-gfr/tiskove-zpravy-2026/poplatnikum-v-prvnim-pasmu-pausalniho-rezimu-snizeni-zalohy" target="_blank" rel="noopener noreferrer">band I advance cut</a>). Entry requires income up to 2,000,000 CZK a year.
Does becoming a VAT payer change the price?
Yes — VAT is a separate layer on top of tax records: VAT returns and, where legally required, the VAT control statement. For a natural person its frequency follows the VAT period. For a business established in Czechia, Czech domestic turnover is measured by calendar year. Exceeding CZK 2,000,000 normally creates payer status from 1 January of the following year; a timely application may elect the day after crossing. The exclusively exempt-supplies exception is in § 6(3). Exceeding CZK 2,536,500 of Czech domestic turnover in a calendar year creates payer status on the next day, subject to the exclusively exempt-supplies exception in § 6(3). The application for exceeding turnover is due within 10 working days from the day the threshold is crossed, not from month-end (§ 94). A quarterly period can be chosen only if you meet the conditions in §99a of the VAT Act. Registration and setup is from 1,990 CZK one-off; the ongoing monthly VAT processing is individually quoted after we review document volume and filing frequency — the same honest answer as our <a href="/en/vat-registration-czech-republic/">VAT registration</a> page, not a one-size number.
What moves the final price the most?
Four things: document volume per month, VAT or identified-person status, whether you run payroll, and foreign income (EU clients, platforms, foreign currency). We check all four before confirming a price.
I have a year of unfiled documents. Do you take that on?
Yes. We start with a review: what is registered, which periods are missing and what documents actually exist — that intake review is from 1,990 CZK. Corrections are quoted only after the findings, never guessed upfront.
Do I have to sign a long-term contract?
No. The price is confirmed month by month against the real scope of work, and you can end the arrangement at any time with ordinary notice. No multi-year commitment.
How fast do I get a quote?
Written reply, no call — usually within 1 business day. Tell us your document volume and VAT status, and we send the price in writing before we touch anything.
Where can I see prices for everything else (payroll, s.r.o., VAT)?
The full price list for every service — OSVČ, s.r.o., VAT / identified person and payroll — is on the <a href="/en/pricing/">pricing</a> page. This page only breaks down the OSVČ figures.
Does Ganado give tax advice, or only processing?
Ganado provides accounting processing, administrative preparation and technical support for agreed filings. Individual tax strategy or representation in a disputed matter belongs with a licensed daňový poradce (tax adviser) or lawyer.
Related services
Self-employed (OSVČ) bookkeeping
The full service: what we do, how the workflow runs and who it suits.
Pricing
Prices for every service in one place — OSVČ, s.r.o., VAT and payroll.
Self-employed tax return
Calculating and filing the return and the linked overviews.
VAT registration
Thresholds, becoming a VAT payer and deciding from your own numbers.
Identified person
Registration and monthly filings for cross-border purchases of services.
Self-employed tax calculator
Estimate tax and contributions from your real expenses.
Flat tax vs standard tax calculator
Compare the flat-tax regime against real and flat-rate expenses on your own numbers.
Social and health insurance overviews
The annual ČSSZ and health-insurer overviews, their figures and their deadlines.
English-speaking accountant in Prague
The same service handled in English, Russian or Ukrainian.