Annual tax return after identified-person registration
The identified-person regime handles VAT, but as a sole trader you also need to file an annual income tax return and the OSSZ and VZP overviews. We handle everything — from calculation to electronic submission.
What we process in the annual return
- Personal income tax return (DPFO)
- OSSZ annual overview (social insurance)
- VZP annual overview (health insurance)
- Flat-rate vs actual expense calculation (we recommend the better option)
- Road tax (if you are a driver)
- Electronic filing via the tax office data box
Annual return deadlines
| Obligation | Without adviser | With tax adviser |
|---|---|---|
| Tax return | By 1 April | By 1 July |
| OSSZ overview | Within 30 days of return | Within 30 days of return |
| VZP overview | Within 30 days of return | Within 30 days of return |
Flat-rate vs actual expenses
Flat-rate expenses
- 60% for most sole traders
- 80% for craft licences
- Simple record-keeping
- No need to document each expense
Actual expenses
- Deduct real costs
- Better when costs are high
- Fuel, leasing, repairs, insurance
- Requires receipts and records
We calculate both options and recommend the one that saves you more. Get in touch for a consultation.
FAQ — annual tax return after identified person
Do I have to file an annual tax return as an identified person?
Yes. The identified-person regime covers VAT only. As a sole trader you must also file an annual income tax return and the OSSZ and VZP annual overviews.
What is the deadline for the annual tax return?
By 1 April if you file yourself. If a tax adviser files on your behalf, the deadline extends to 1 July.
What does the annual return include for an identified person?
Personal income tax return, OSSZ and VZP annual overviews, and road tax if you are a driver. Everything is included in the full-service package.
Flat-rate or actual expenses — which is better?
It depends on your situation. Taxi drivers can use a 60% flat rate (or 80% for craft licences). If you have high real costs (leasing, fuel), actual expenses may work better. We calculate both options — get in touch.
How much does the annual tax return cost?
In the full-service package at CZK 1,999/month the annual return is included. As a standalone service — contact us for the current price: +420 777 167 868.
What if I did not file in previous years?
We prepare and submit backdated returns for missing years. The sooner you resolve it, the lower the penalties. Urgent cases: call us now.
Need your annual tax return handled?
Call or write — we prepare the income tax return, OSSZ/VZP overviews and advise on optimisation.
- Next step and price upfront
- Clear human explanation
- Online across Czech Republic