Several bank accounts and 100+ documents a month
A company with more than one bank account (koruna, foreign-currency, savings) and a document volume that has outgrown a single bookkeeper's monthly routine.
ACCOUNTING OUTSOURCING
Accounting outsourcing for mid-size companies in the Czech Republic
For companies with several bank accounts, over 100 documents a month, payroll for a team, several directors, or a foreign parent company. Either we keep the books end to end, or we run a regular review of the books your own team keeps.
Price: Individual quote. Payroll is priced separately per employee. We confirm the exact scope and a fixed monthly price up front, based on the number of accounts, documents and employees.
Individual quote Full service or review Payroll for a team Group / foreign parent
Who this page is for
Three situations where a company most often outgrows one-person bookkeeping and starts looking for outsourcing or a regular external review.
Payroll for a whole team
Employees on a standard contract, agreement-based staff, and director remuneration — payroll priced and processed per person, not as a flat company fee.
Several directors, a group, or a foreign parent company
A company with more than one statutory director (jednatel), or one that belongs to a group or has a foreign owner and needs consistent monthly figures for reporting outside the Czech Republic too.
Two ways to work together
Choose based on whether you want to hand bookkeeping over entirely, or keep doing it yourselves and have it checked regularly.
Full accounting outsourcing
We keep the books end to end — documents, bank, payroll, VAT and the annual close. You send us the source documents; we own the processing and the deadlines.
Monthly review of books kept by your own team
Your in-house team or software keeps the books; we review them on a regular cycle — postings, VAT, payroll and upcoming deadlines — and flag problems before a tax inspector would.
What changes with company size: accounting-unit categories
Act No. 563/1991 Coll., on accounting, splits accounting units into four categories based on total assets, annual turnover and the average number of employees. The category is set by which two of the three thresholds a company does not exceed (Section 1b, Act on Accounting, in the wording effective from 1 January 2026):
| Category | Total assets | Annual turnover | Employees | Extra duties |
|---|---|---|---|---|
| Micro | up to CZK 11,000,000 | up to CZK 22,000,000 | up to 10 | no statutory audit; need not publish the profit and loss statement |
| Small | up to CZK 120,000,000 | up to CZK 240,000,000 | up to 50 | no statutory audit (from 1 Jan 2026); need not publish the profit and loss statement |
| Medium | up to CZK 600,000,000 | up to CZK 1,200,000,000 | up to 250 | statutory audit + annual report |
| Large | above CZK 600,000,000 | above CZK 1,200,000,000 | above 250 | statutory audit + annual report |
Crossing the limits once does not change the category. A company moves to another category only when it exceeds — or stops exceeding — two of the three thresholds on two consecutive balance-sheet dates of its regular financial statements; the new category then applies from the start of the immediately following accounting period (Section 1e, Act on Accounting). One exceptional year therefore does not trigger an audit, and the change can be planned for.
A medium or large accounting unit must have its financial statements verified by an auditor (Section 20, Act on Accounting; the exception for large units covers "selected accounting units" that are not public-interest entities — typically state and municipal bodies, not an ordinary s.r.o.) and must prepare an annual report (Section 21). A small accounting unit no longer has a statutory audit based on economic limits — the former thresholds of CZK 40,000,000 in assets, CZK 80,000,000 in turnover and 50 employees (where a joint-stock company only had to exceed one of them) were abolished by amendment Act No. 316/2025 Coll., effective 1 January 2026. For older accounting periods the obligation is assessed under the rules that applied to that period, and an audit can still be imposed by a special regulation or required by a bank or the articles of association. The audit itself is carried out by an independent auditor — Ganado does not perform audits, but we prepare the figures and cooperation the auditor needs.
Every company entered in the public register publishes its financial statements in the collection of documents. A micro or small accounting unit without an audit obligation, however, does not have to publish its profit and loss statement (Section 21a(9)) — so its bottom line need not be publicly visible. That exemption ends once an audit applies.
Decision guide: do you need an audit, and which model fits
Does your company need a statutory audit? Three steps
- Take three figures from your last regular financial statements: total assets, annual net turnover and the average number of employees.
- Compare them with the small-accounting-unit thresholds: CZK 120,000,000 in assets, CZK 240,000,000 in turnover, 50 employees. Do you exceed at least two of the three?
- If you do and the same was true on the previous balance-sheet date, you become a medium accounting unit from the start of the following accounting period — so a statutory audit and an annual report apply. If not, or if it was true for only one year, you have no statutory audit obligation.
In practice this means an s.r.o. with turnover in the tens of millions of koruna and a handful of employees is a small or micro accounting unit and has no statutory audit — even though its workload is exactly what this page is about. Outsourcing your accounting and having a statutory audit are two separate things; neither causes the other.
Full outsourcing, or a monthly review?
Both models start from the same Individual quote baseline. What decides is who does the work:
- Full outsourcing if you have no in-house bookkeeper, yours is leaving, or there is no cover for them — and you want a single point of responsibility for both the posting and the deadlines.
- A monthly review if you have a bookkeeper or accounting software that works, but want a second pair of eyes on postings, VAT and payroll — typically when the workload is growing fast, when a new director takes over, or when a foreign parent company reviews the figures.
If you are not sure, send us the number of documents, accounts and employees; we will propose a model and a fixed price — and if your own bookkeeper is enough, we will say so.
VAT: the monthly regime and the control statement
VAT registration becomes mandatory once turnover exceeds CZK 2,000,000 in a calendar year — the company then becomes a payer from 1 January of the following year. A growing company needs to know the second threshold too: if turnover exceeds CZK 2,536,500 within the same calendar year, the company becomes a VAT payer on the day after it crosses that figure, not at the start of the next year (Section 6, Act No. 235/2004 Coll.). For companies near the threshold we therefore track turnover continuously — the gap between the two thresholds is several months of obligations, and missing the second one means registering late.
For a VAT-paying s.r.o., the control statement (kontrolní hlášení) is always monthly, regardless of whether the VAT return itself is filed monthly or quarterly. Both filings are due within 25 days of the end of the relevant period.
A control statement filed late without a prior request carries a fine of CZK 1,000; after a request from the tax authority it is CZK 10,000, for failing to file a follow-up statement CZK 30,000, and for not filing even within the substitute deadline CZK 50,000 (Section 101h, VAT Act, per the Czech Financial Administration). The CZK 10,000, 30,000 and 50,000 fines are halved for a payer with a quarterly tax period and for an s.r.o. whose sole shareholder is a natural person. We track these deadlines for you under either working model.
Payroll for a team
Payroll for a larger company is priced per person, not as a flat company fee.
Price per employee
Payroll is priced per person: 490 CZK per employee a month — payroll calculation, payslip and the agreed reporting to social security (ČSSZ) and the health insurer.
Setting up the first employee
A one-off from 990 CZK — registrations, opening data and the first calculation. The same item covers onboarding several new hires at once.
Director remuneration
A director's (jednatel) remuneration is processed as its own payroll line alongside employees — priced separately for each director who is paid one.
What you receive every month
Written reply, no call — usually within 1 business day. Every month we write up what has been posted, the state of every bank account, what has been filed with the authorities (VAT, the control statement, payroll reports) and which deadlines are coming up. For a company with several directors we track remuneration or payroll separately for each one. For a company with a foreign parent or group reporting, we agree up front on the extra format and frequency of figures the parent company needs beyond the Czech books. For a medium or large accounting unit with a statutory audit obligation, we add a running summary through the year for the auditor, so the final close is not a surprise.
Price and what is included
What it costs each month
Higher turnover or more documents (outsourcing or review) Individual quote
Smaller VAT-paying s.r.o. with a regular agenda Individual quote
- Several bank accounts and a higher-than-standard monthly document volume.
- VAT returns and the control statement, always monthly for a VAT payer.
- The annual close and corporate income-tax return inputs, included in continuous service.
- Cooperation with an external auditor and preparing the annual report, for a medium or large accounting unit.
- Either full bookkeeping, or a regular review of books your own team keeps.
- Payroll and director remuneration are priced separately per person — see the table below.
The price list does not state an upper cap on documents or accounts for this tier, so we do not promise one here either — the scope and a fixed monthly price are confirmed against the actual number of accounts, documents, employees and the working model you choose, before work starts.
Get an outsourcing quoteWhat is billed separately
Everything below is a line item from the price list, never an estimate. If it does not apply to you, you do not pay for it. The annual close and corporate income-tax return inputs are not on this list because they are part of continuous monthly service.
| Item | Starting price | When it is billed |
|---|---|---|
| Taking over bookkeeping from a previous accountant or in-house team | free | Review of the current state, open items and setting up the ongoing routine. Unprocessed historical periods are quoted after the review. |
| Payroll, per employee | 490 CZK / employee / month | Monthly, alongside bookkeeping. |
| Payroll setup or correcting older payroll history | from 990 CZK | One-off, even when several employees join at once. |
| VAT or identified-person registration | from 1,990 CZK | One-off, if the company is not yet a VAT payer. |
| A tax-office letter or inquiry outside the regular agenda | from 1,990 CZK | Per case. Review, recalculation and the next step. |
| Support for an external auditor beyond the regular closing | quoted after review | Only for a medium or large accounting unit with a statutory audit obligation — the audit itself is carried out by an independent auditor, not Ganado. |
Worked example: a company with 8 employees
We confirm the monthly bookkeeping fee from the actual records and work. A yearly budget uses 12 agreed monthly fees, payroll where needed and any one-off work. The handover is free; unprocessed historical periods are quoted separately. We do not present a fixed total before quoting the specific company.
How each month works
- 01
What you send
Documents and bank statements from every account, monthly payroll inputs (attendance, new hires, departures), and, for the review model, an export from your own accounting software. Everything electronic.
- 02
What we do: process or review
For outsourcing, we post the documents and reconcile the bank. For a review, we go through what your team posted and flag inconsistencies. We only follow up on what cannot be worked out from the documents themselves — in writing, usually within 1 business day.
- 03
What we do: VAT, payroll and deadlines
We prepare the VAT return and control statement, process payroll for each employee and director, and track the coming filing deadlines.
- 04
When it is done
The VAT return and control statement within 25 days of the end of the period. We confirm what was filed, on what date, and the current state of every account.
Deadlines we track for you
| Filing | Deadline | Note |
|---|---|---|
| VAT return and control statement (VAT payer) | within 25 days of the end of the calendar month | For an s.r.o., the control statement (kontrolní hlášení) is always monthly, regardless of the VAT period. |
| Audit of the financial statements (medium and large accounting unit) | before the statements are approved | The company hires the auditor itself; Ganado prepares the supporting figures and cooperation the auditor needs. |
| Publishing the statements and annual report in the collection of documents | within 30 days of audit and approval, no later than 12 months after the balance-sheet date | Every company in the public register publishes its financial statements; only an accounting unit with a statutory audit publishes an annual report. A micro or small unit without an audit need not publish the profit and loss statement (Section 21a(9), Act No. 563/1991 Coll.). |
Frequently asked questions about accounting outsourcing
When does it make sense to move from an in-house bookkeeper to outsourcing?
Usually once a company has several bank accounts, over 100 documents a month, payroll for more than a couple of people, or several directors — the workload has outgrown one person, and there is no backup when they are out sick or leave.
What is the difference between full outsourcing and a review of our own bookkeeping?
With full outsourcing, we keep the books from source documents through to the close. With the review model, your own team or software keeps the books and we check postings, VAT and payroll on a regular cycle — catching an error before a tax inspector does.
When does a company become a "medium" accounting unit?
When it exceeds at least two of the three thresholds for a small accounting unit — total assets of CZK 120,000,000, annual net turnover of CZK 240,000,000, or an average of 50 employees (Section 1b, Act No. 563/1991 Coll., on accounting, in the wording effective from 1 January 2026). Exceeding them once is not enough: the category changes only when two of the three are exceeded on two consecutive balance-sheet dates, and the new category applies from the start of the immediately following accounting period (Section 1e). One exceptional year therefore does not trigger an audit.
Does our s.r.o. have to have its financial statements audited?
By law, only if it is a medium or large accounting unit (Section 20, Act No. 563/1991 Coll.). A small or micro accounting unit has no statutory audit based on economic limits — the former thresholds of CZK 40,000,000 in assets, CZK 80,000,000 in turnover and 50 employees, where a joint-stock company only had to exceed one of them, were abolished by amendment Act No. 316/2025 Coll. with effect from 1 January 2026. For older accounting periods the obligation is assessed under the rules applying to that period, and an audit can still be imposed by a special regulation or required by a bank or the articles of association. It is carried out by an independent auditor the company hires directly, and the auditor's fee is not part of our accounting price list — Ganado does not perform audits, but within the monthly fee we prepare the figures and cooperation the auditor needs.
What is the annual report and do we have to prepare one?
Every accounting unit that must have its financial statements audited has to prepare an annual report (Section 21, Act No. 563/1991 Coll.) — in practice, medium and large accounting units. The statements and the annual report then have to be published in the collection of documents within 30 days of the audit and approval, no later than 12 months after the balance-sheet date (Section 21a).
How does VAT and the control statement work for a larger company?
An s.r.o. that is a VAT payer files a control statement (kontrolní hlášení) every month, regardless of whether the VAT return itself is monthly or quarterly. Both filings are due within 25 days of the end of the relevant period. We track the deadlines for you.
We are growing past CZK 2,000,000 in turnover — when do we become a VAT payer?
Once turnover exceeds CZK 2,000,000 in a calendar year, the company becomes a VAT payer from 1 January of the following year. Watch the second threshold, though: if turnover exceeds CZK 2,536,500 within the same calendar year, the company becomes a payer on the day after it crosses that figure — mid-year, not at the start of the next one (Section 6, Act No. 235/2004 Coll.). For a fast-growing company we therefore track turnover continuously so the registration is not late.
How much does payroll cost for a team of employees?
490 CZK per employee a month, plus a one-off setup of from 990 CZK when the team comes on board. A director's remuneration is priced as its own line for each director who is paid one.
How much does accounting cost for a company with 8 employees?
We confirm the monthly bookkeeping fee from the actual records and work. A yearly budget uses 12 agreed monthly fees, payroll where needed and any one-off work. The handover is free; unprocessed historical periods are quoted separately. We do not present a fixed total before quoting the specific company.
Can you handle a company with a foreign parent or several directors?
Yes. Several directors mean more payroll or remuneration lines, not more complicated bookkeeping as such. A foreign parent company usually needs a consistent extra set of monthly figures for its own reporting — we agree the scope and format of that up front.
What do we receive every month?
Written reply, no call — usually within 1 business day. We tell you what has been posted, the state of every bank account, what has been filed with the authorities, and which deadlines are coming up. For a company with a statutory audit obligation, we add a running summary for the auditor through the year so the close is not a surprise.
How does taking over bookkeeping from a previous accountant or in-house team work?
We first review the state of the bookkeeping, VAT and open items, then set up the handover — the takeover itself is free. The step-by-step process is on our page about switching accountants.
Sources (verified 2026-09-20)
- Act No. 563/1991 Coll., on accounting — Section 1b (accounting-unit categories)
- Act No. 563/1991 Coll. — Section 1e (category changes after two consecutive balance-sheet dates)
- Act No. 316/2025 Coll. — amendment effective 1 January 2026 (higher Section 1b limits, small-unit audit abolished)
- Act No. 563/1991 Coll. — Section 20 (mandatory audit of the financial statements)
- Act No. 563/1991 Coll. — Section 21 (obligation to prepare an annual report)
- Act No. 563/1991 Coll. — Section 21a (publishing the statements and annual report)
- Act No. 235/2004 Coll., on VAT — Section 6 (turnover and becoming a VAT payer)
- Czech Financial Administration — control statement: filing deadlines
- Czech Financial Administration — control statement: penalties under Section 101h of the VAT Act
- Act No. 563/1991 Coll., on accounting — full text
The information on this page is for general guidance and does not replace individual tax or audit advice. The statutory audit is carried out by an independent auditor registered with the Chamber of Auditors of the Czech Republic — Ganado does not perform audits. Artem Chagin, founder of Ganado International s.r.o., is responsible for this page's content; the actual scope and accounting-unit category are always assessed from your own figures, not a general rule.
Related services
Accounting for an s.r.o.
Monthly bookkeeping, VAT, payroll, the annual close and taking over from a previous accountant.
VAT for companies
Registration, monthly or quarterly returns and control statements.
Payroll
Payslips, reporting to the health insurer and ČSSZ, setting up the first employee.
Annual financial statements for an s.r.o.
Closing work, the financial statements, corporate income-tax return inputs and the collection of documents.
S.r.o. accounting takeover
How the handover from a previous accountant or in-house team works, and what gets checked.
Company tax return (DPPO)
The corporate income-tax return, filing deadlines and how it follows from the annual close.
VAT registration
When the CZK 2,000,000 and CZK 2,536,500 thresholds make you a payer, and how to register.
Full price list
Starting prices for monthly bookkeeping, one-off work and payroll.
Has your company outgrown one bookkeeper?
Send us the number of documents, accounts and employees, and whether you want full outsourcing or just a review. We will send back the scope and a fixed monthly price.