Czech numbers 2026: one table, every figure sourced
Last updated 21 September 2026 · the canonical table of every statutory figure Ganado uses for the 2026 tax period
Every 2026 Czech statutory figure Ganado works with is on this one page — flat tax, ČSSZ and VZP advances, VAT thresholds, payroll rates, deadlines and penalties — each linked to the law or authority that sets it, with the date it took effect.
The same data is also machine-readable: /cisla.json.
Self-employed (OSVČ) and flat tax
| Figure | Value | Valid from | Source |
|---|---|---|---|
| Flat tax — band I (January–June) | 9,984 CZK / month | valid from 1 January 2026 | Finanční správa — snížení zálohy v pásmu I paušálního režimu |
| The monthly advance for January to June 2026, before it was cut from July. More → | |||
| Flat tax — band I (from July) | 9,162 CZK / month | valid from 1 July 2026 | Finanční správa — snížení zálohy v pásmu I paušálního režimu |
| The new monthly band-I advance from 1 July 2026 — 822 CZK lower. More → | |||
| Flat tax — band II | 16,745 CZK / month | valid from 1 January 2026 | Finanční správa — paušální daň (obecné informace) |
| The monthly band-II advance for all of 2026, unchanged from July. More → | |||
| Flat tax — band III | 27,139 CZK / month | valid from 1 January 2026 | Finanční správa — paušální daň (obecné informace) |
| The monthly band-III advance for all of 2026, unchanged from July. More → | |||
| Band-I advance overpayment for January–June | 4,932 CZK | valid from 1 January 2026 | Finanční správa — snížení zálohy v pásmu I paušálního režimu |
| 822 CZK × 6 months. The tax office netted it against the July 2026 advance, so July was only 4,230 CZK instead of 9,162 CZK; the full new advance resumed in August. More → | |||
| Income limit to enter the flat-tax regime | 2,000,000 CZK | valid from 1 January 2026 | Finanční správa — paušální daň (obecné informace) |
| Above this annual self-employment income you cannot enter the flat-tax regime. More → | |||
| Income boundaries between the flat-tax bands | 1 000 000 / 1 500 000 / 2 000 000 | valid from 1 January 2026 | Finanční správa — paušální daň (obecné informace) |
| Band I applies up to 1,000,000 CZK (or up to 1,500,000/2,000,000 CZK if at least 75% of income comes from activity eligible for the 60% or 80% flat-expense category); above that you fall into band II or III. More → | |||
| Deadline to notify entry into the flat-tax regime | 10. 1. | valid from 1 January 2026 | Finanční správa — paušální daň (obecné informace) |
| To join the flat-tax regime from January, notify the tax office by 10 January at the latest. More → | |||
| Minimum ČSSZ advance, main activity (January–June) | 5,720 CZK / month | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| Applied through June 2026, when the minimum base was 40% of the average wage. More → | |||
| Minimum ČSSZ advance, main activity (from July) | 5,005 CZK / month | valid from 1 July 2026 | ČSSZ — změna pojistného OSVČ od 1. 7. 2026 |
| The minimum base fell from 40% to 35% of the average wage. The change is not retroactive to January — the January–June difference is settled only in the 2026 annual overview. More → | |||
| Minimum ČSSZ advance, secondary activity | 1,574 CZK / month | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| Applies only when the tax base from secondary activity exceeds the 117,521 CZK annual threshold. More → | |||
| Threshold for compulsory insurance, secondary activity | 117,521 CZK | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| Below this annual tax base from secondary activity, social insurance is not compulsory. More → | |||
| Minimum health-insurance advance for the self-employed | 3,306 CZK / month | valid from 1 January 2026 | VZP — minimální výše záloh OSVČ |
| Calculated from the minimum monthly assessment base of 24,483.50 CZK. More → | |||
| Pension-insurance rate for the self-employed | 29.2 % | valid from 1 January 2026 | ČSSZ — sazba pojistného OSVČ |
| Calculated from the assessment base, which is at least 55% of the tax base from self-employment. More → | |||
| Health-insurance rate for the self-employed | 13.5 % | valid from 1 January 2026 | VZP — vyměřovací základ a výpočet pojistného OSVČ |
| Calculated from the assessment base, which is at least 50% of the tax base from self-employment. More → | |||
| Maximum assessment base for social insurance | 2,350,416 CZK | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| Equals 48 times the 2026 average wage. Above it, no further social insurance is due. More → | |||
| Cap for the 60% flat expense allowance | 1,200,000 CZK | valid from 1 January 2026 | Zákon o daních z příjmů — § 7 odst. 7 (paušální výdaje) |
| The 60% flat expense allowance can be claimed only up to this annual cap. More → | |||
| Income limit that triggers a mandatory tax return | 50,000 CZK | valid from 1 January 2026 | Finanční správa — daň z příjmů fyzických osob (obecné informace) |
| Above this annual income (outside employment income) a tax return becomes mandatory. More → | |||
| Turnover limit above which a sole trader must keep double-entry accounts | 25,000,000 CZK | valid from 1 January 2026 | Zákon o účetnictví — § 1 odst. 2 písm. e) |
| Above this annual turnover a sole trader moves from tax records to mandatory double-entry accounting. More → | |||
Payroll and employees
| Figure | Value | Valid from | Source |
|---|---|---|---|
| Average wage for 2026 | 48,967 CZK / month | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| Derived from the general assessment base of 46,278 CZK times the 1.0581 coefficient. Several other limits below are derived from it. More → | |||
| Three times the average wage (23% advance-rate threshold) | 146,901 CZK / month | valid from 1 January 2026 | Finanční správa — zaměstnanci a zaměstnavatelé (obecné informace) |
| Above this monthly gross wage, the employment tax advance is calculated at 23% instead of 15%. More → | |||
| Annual threshold for the 23% income-tax rate (2026) | 1,762,812 CZK | valid from 1 January 2026 | Finanční správa — zaměstnanci a zaměstnavatelé (obecné informace) |
| Equals 36 times the 2026 average wage. Above it, the annual tax base is taxed at 23%. More → | |||
| Annual threshold for the 23% income-tax rate (2025, for comparison) | 1,676,052 CZK | valid from 1 January 2025 | Finanční správa — daň z příjmů FO za zdaňovací období 2025 |
| Last year's threshold (36 × 46,557 CZK) — shown for comparison with the current 2026 threshold above. More → | |||
| Minimum wage | 22,400 CZK / month | valid from 1 January 2026 | MPSV — minimální mzda od ledna 2026 |
| In force from 1 January 2026 at the standard 40-hour working week. More → | |||
| Social insurance — withheld from the employee | 7.1 % | valid from 1 January 2026 | ČSSZ — výše a sazba pojistného |
| Made up of 6.5% pension insurance and 0.6% sickness insurance. More → | |||
| Health insurance — withheld from the employee | 4.5 % | valid from 1 January 2026 | VZP — povinnosti plátce (zaměstnavatel) |
| One third of the total 13.5% rate; the remaining two thirds are paid by the employer. More → | |||
| Social insurance — paid by the employer | 24.8 % | valid from 1 January 2026 | ČSSZ — výše a sazba pojistného |
| Added on top of the gross wage, not deducted from the employee. More → | |||
| Health insurance — paid by the employer | 9 % | valid from 1 January 2026 | VZP — povinnosti plátce (zaměstnavatel) |
| Two thirds of the total 13.5% rate, on top of the gross wage. More → | |||
| Basic taxpayer credit, monthly | 2,570 CZK / month | valid from 1 January 2026 | Portál veřejné správy — sleva na poplatníka |
| Applies only at the employer where the employee signed the taxpayer declaration. More → | |||
| Basic taxpayer credit, yearly | 30,840 CZK | valid from 1 January 2026 | Portál veřejné správy — sleva na poplatníka |
| 12× the monthly credit; also applies in an annual reconciliation or a sole trader's return. More → | |||
| Qualifying income for compulsory insurance (employment) | 4,500 CZK / month | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| From this monthly income in an employment relationship, social and health insurance become due. More → | |||
| Insurance threshold for a work-performance agreement (DPP) | 12,000 CZK / month | valid from 1 January 2026 | ČSSZ — přehled nejdůležitějších údajů pro rok 2026 |
| The threshold rose from 1 January 2026; above it, social and health insurance are due on a DPP. More → | |||
s.r.o.
| Figure | Value | Valid from | Source |
|---|---|---|---|
| Minimum capital contribution to found an s.r.o. | 1 CZK | valid from 1 January 2014 | Zákon o obchodních korporacích — § 142 (minimální vklad) |
| The statutory minimum per shareholder; in practice companies contribute more for working capital. More → | |||
| Corporate income-tax rate | 21 % | valid from 1 January 2024 | Finanční správa — daň z příjmů právnických osob (obecné informace) |
| Applies to the s.r.o.'s tax base after costs and any deductions. More → | |||
| Tax on distributed profit shares (dividends) | 15 % | valid from 1 January 2026 | Finanční správa — daň z příjmů právnických osob (obecné informace) |
| The rate applied to a profit share paid to a shareholder — an individual — after the s.r.o. has already paid corporate tax. More → | |||
| Micro accounting unit — thresholds | 11 000 000 / 22 000 000 / 10 | valid from 1 January 2026 | Zákon č. 316/2025 Sb. (novela zákona o účetnictví) |
| Total assets / net turnover / average headcount — a micro unit must stay under at least two of the three limits. More → | |||
| Small accounting unit — thresholds | 120 000 000 / 240 000 000 / 50 | valid from 1 January 2026 | Zákon č. 316/2025 Sb. (novela zákona o účetnictví) |
| Total assets / net turnover / average headcount — the most common category for a standard s.r.o. More → | |||
| Medium accounting unit — thresholds | 600 000 000 / 1 200 000 000 / 250 | valid from 1 January 2026 | Zákon č. 316/2025 Sb. (novela zákona o účetnictví) |
| Total assets / net turnover / average headcount — above these limits, a company counts as a large unit. More → | |||
| Statutory audit for a small accounting unit | zrušen | valid from 1 January 2026 | Zákon č. 316/2025 Sb. (novela zákona o účetnictví) |
| Act No. 316/2025 Coll. abolished the statutory audit tied to the former economic limits (40,000,000 CZK assets / 80,000,000 CZK turnover / 50 employees). An audit can still be required by a special act, the articles of association, or a bank. More → | |||
VAT and identified person
| Figure | Value | Valid from | Source |
|---|---|---|---|
| Turnover threshold for mandatory VAT registration | 2,000,000 CZK | valid from 1 January 2025 | Zákon o DPH — § 6 (limit obratu pro plátcovství) |
| 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). More → | |||
| Turnover threshold for immediate VAT registration | 2,536,500 CZK | valid from 1 January 2025 | Zákon o DPH — § 6 (limit obratu pro plátcovství) |
| 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). More → | |||
| Deadline to file the VAT registration application | 10 pracovních dnů | valid from 1 January 2025 | Portál veřejné správy — registrace k DPH |
| The application for exceeding turnover is due within 10 working days from the day the threshold is crossed, not from month-end (§ 94). More → | |||
| Threshold for acquiring goods from the EU as an identified person | 326,000 CZK | valid from 1 May 2004 | Zákon o DPH — § 2a (limit pořízení zboží) |
| Above this annual volume of goods acquired from another member state, registration as an identified person becomes mandatory. More → | |||
| Deadline to register as an identified person | 15 dnů | valid from 1 May 2004 | Portál veřejné správy — registrace k DPH |
| Counted from the day the registration duty arose (e.g. receiving a service from abroad). More → | |||
| VAT rates — standard / reduced | 21 / 12 | valid from 1 January 2024 | Zákon o DPH — § 47 (sazby daně) |
| Since 2024 only two rates remain instead of the earlier three; the vast majority of goods and services fall under 21%. More → | |||
| Deadline to file the VAT return | do 25. dne po skončení zdaňovacího období | valid from 1 May 2004 | Portál veřejné správy — přiznání k DPH |
| Also applies to an identified person who becomes liable to declare tax. More → | |||
| Deadline to file the VAT control statement | do 25. dne po skončení zdaňovacího období | valid from 1 January 2016 | Finanční správa — kontrolní hlášení: sankce |
| The same 25th as the VAT return; if it falls on a weekend or holiday, it moves to the next working day. More → | |||
| OSS threshold for distance sales | 10,000 EUR | valid from 1 July 2021 | Finanční správa — One Stop Shop (OSS) |
| A single limit shared across every member state; above it, one quarterly OSS return replaces registering separately in each country. More → | |||
| Seller excluded from DAC7 reporting | méně než 30 aktivit a odměna do 2 000 EUR | valid from 1 January 2023 | Finanční správa — DAC7: sdělení prodejcům |
| Exclusion applies only when BOTH conditions are met together for the reporting period. | |||
| Reporting deadline for a platform operator (DAC7) | 31. 1. | valid from 1 January 2023 | Finanční správa — DAC7 (automatická výměna informací) |
| A platform operator reports seller data for the previous year to the tax authority by 31 January. | |||
Deadlines and penalties
| Figure | Value | Valid from | Source |
|---|---|---|---|
| Control-statement fine — late filing without a formal request | 1,000 CZK | valid from 1 January 2016 | Finanční správa — kontrolní hlášení: sankce |
| Arises automatically when the statement is filed late without the tax office issuing a formal request. The 10,000–50,000 CZK amounts at the stages below are halved for natural persons, quarterly payers and an s.r.o. whose sole shareholder is a natural person. More → | |||
| Control-statement fine — replacement deadline after a request | 10,000 CZK | valid from 1 January 2016 | Finanční správa — kontrolní hlášení: sankce |
| Arises when the statement is filed only in the replacement deadline after the tax office issued a request. Halved for natural persons, quarterly payers and an s.r.o. whose sole shareholder is a natural person. More → | |||
| Control-statement fine — no follow-up statement filed | 30,000 CZK | valid from 1 January 2016 | Finanční správa — kontrolní hlášení: sankce |
| Arises when a follow-up control statement is not filed in response to a request to change or confirm data. Halved for natural persons, quarterly payers and an s.r.o. whose sole shareholder is a natural person. More → | |||
| Control-statement fine — not filed even within the replacement deadline | 50,000 CZK | valid from 1 January 2016 | Finanční správa — kontrolní hlášení: sankce |
| The highest tier for not filing at all, even after a request and the replacement deadline. Halved for natural persons, quarterly payers and an s.r.o. whose sole shareholder is a natural person. More → | |||
| Fine for seriously obstructing tax administration (control statement) | 500,000 CZK | valid from 1 January 2016 | Finanční správa — kontrolní hlášení: sankce |
| The maximum possible fine, imposed outside the automatic tiers above, when a payer seriously obstructs or frustrates tax administration. More → | |||
| Late-filing penalty on a tax return | 0.05 % | valid from 1 January 2011 | Portál veřejné správy — pokuta za opožděné tvrzení daně |
| 0.05% of the assessed tax per day of delay, capped at 5%. No penalty if the delay is at most 5 working days; not levied if it would come to less than 1,000 CZK; halved if filed within 30 days with no other delay that year. Note: the 'at least 500 CZK' floor applies only when a return is never filed at all — never as a general minimum for a return filed late. More → | |||
| Maximum fine for failing to register for VAT | 500,000 CZK | valid from 1 May 2004 | Portál veřejné správy — registrace k DPH |
| The cap on the fine when a person required to register for VAT, or as an identified person, does not apply. More → | |||
| Fine for a sole trader in a disguised-employment (švarcsystém) case | 100,000 CZK | valid from 1 October 2004 | Zákon o zaměstnanosti — § 139 (pokuta OSVČ za švarcsystém) |
| The upper limit of the fine for a sole trader who in practice performs dependent work outside an employment relationship; the law sets no minimum here. More → | |||
| Fine for the client company in a disguised-employment (švarcsystém) case | 50 000 – 10 000 000 | valid from 1 October 2004 | Zákon o zaměstnanosti — § 140 (pokuta odběrateli za švarcsystém) |
| The fine range for the company that in practice employs this way; the upper end depends on the circumstances and scale. More → | |||
| Deadline for a paper tax return (2025 tax period) | 1. 4. | valid from 1 January 2026 | Finanční správa — daň z příjmů fyzických osob (obecné informace) |
| Three months after the end of the tax period; the same structure applies to individuals (DPFO) and to an s.r.o. (DPPO). More → | |||
| Deadline for an electronic tax return (2025 tax period) | 4. 5. 2026 | valid from 1 January 2026 | Finanční správa — daň z příjmů fyzických osob (obecné informace) |
| Four months after the end of the tax period. For the 2025 tax period, the ordinary 2 May 2026 falls on a Saturday, so the deadline moves to the next working day — 4 May 2026. More → | |||
| Deadline when filed through a tax adviser (2025 tax period) | 1. 7. | valid from 1 January 2026 | Finanční správa — daň z příjmů právnických osob (obecné informace) |
| Six months after the end of the tax period for an s.r.o.'s DPPO (the same six-month rule applies to an individual's DPFO under the FO source). More → | |||
| Deadline for the ČSSZ annual overview | měsíc po lhůtě přiznání | valid from 1 January 2026 | Portál veřejné správy — přehled OSVČ pro ČSSZ |
| The overview follows within one month of the day the tax return was due. More → | |||
| Deadline for the health-insurer annual overview | měsíc po lhůtě přiznání | valid from 1 January 2026 | VZP — povinnosti OSVČ |
| Same rule as ČSSZ: within one month of the end of the tax-return deadline, electronically only from 1 January 2026. More → | |||
Crypto-assets
| Figure | Value | Valid from | Source |
|---|---|---|---|
| Annual exemption limit on crypto-asset sale income | 100,000 CZK | valid from 15 February 2025 | Zákon o daních z příjmů — § 4: samostatné podmínky osvobození kryptoaktiv |
| The § 4(1)(zj) test uses gross proceeds and expressly excludes electronic money tokens. The other conditions and business-asset restrictions still apply; not every token is automatically exempt. More → | |||
| Holding-period test for crypto-asset exemption | 3 years | valid from 15 February 2025 | Zákon o daních z příjmů — § 4: samostatné podmínky osvobození kryptoaktiv |
| Separate § 4(1)(zk) test: holding must exceed 3 years. It does not repeat the electronic-money-token exclusion in (zj). Other conditions and the CZK 40 million cap apply; in 2026 that cap concerns cryptoassets. More → | |||
| Income-tax rates for an individual (crypto outside / inside business activity) | 15 / 23 | valid from 1 January 2026 | Zákon o daních z příjmů (č. 586/1992 Sb.) |
| Non-exempt income outside business activity falls under § 10 at 15% (or 23% above the threshold); inside a sole trader's business assets it falls under § 7 at the same rates. More → | |||
| Taxation of crypto-assets held by an s.r.o. | 21 % | valid from 1 January 2024 | Finanční správa — daň z příjmů právnických osob (obecné informace) |
| No personal exemption applies — profit from crypto-assets in an s.r.o. is ordinary corporate income taxed at the DPPO rate. More → | |||
What changed for 2026
- From 1 July 2026 the minimum ČSSZ social-insurance advance for the self-employed fell from 5,720 CZK to 5,005 CZK — the minimum base dropped from 40% to 35% of the average wage, not retroactively to January.
- The pásmo I flat-tax advance fell from 9,984 CZK to 9,162 CZK on 1 July 2026; the accumulated 4,932 CZK overpayment was netted into the July advance, which came to only 4,230 CZK.
- The minimum wage rose to 22,400 CZK a month from 1 January 2026.
- Act No. 316/2025 Coll. raised the size thresholds for micro, small and medium accounting units and abolished the statutory audit for a small unit that used to be tied to the former economic limits (40,000,000 CZK assets / 80,000,000 CZK turnover / 50 employees).
Frequently asked questions about the 2026 figures
How much do I pay in flat tax from July 2026?
In band I the monthly advance fell from 9,984 CZK to 9,162 CZK from 1 July 2026. That created a 4,932 CZK overpayment for January–June, which the tax office netted into the July advance — July came to only 4,230 CZK, and the full new advance of 9,162 CZK resumed in August. Bands II and III did not change.
Why did ČSSZ cut my advance only from July, not from January?
The minimum assessment base for a self-employed person's social insurance dropped from 40% to 35% of the average wage on 1 July 2026, cutting the minimum advance from 5,720 CZK to 5,005 CZK. The change is not retroactive to January — the January–June difference is settled only in the 2026 annual overview, not month by month.
When do I become a VAT payer, and when only an identified person?
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). Identified-person status is separate and may arise below any turnover threshold, for example on a foreign service received with a Czech place of supply.
What happens if I file my tax return a week late?
The penalty is 0.05% of the assessed tax per day of delay, capped at 5%. No penalty applies if the delay is at most 5 working days, and it is not levied at all if it would come to less than 1,000 CZK. The 'at least 500 CZK' floor applies only when a return is never filed at all — never as a general minimum for a return filed late.
Does my s.r.o. need an audit in 2026?
Not automatically. Act No. 316/2025 Coll. abolished the statutory audit tied to the former economic limits (40,000,000 CZK assets / 80,000,000 CZK turnover / 50 employees). An audit can still be required by a special act, your articles of association, or a bank you borrow from.
What is the difference between the flat-tax bands?
Band I applies up to 1,000,000 CZK of annual income (or up to 1,500,000/2,000,000 CZK if at least 75% of income comes from activity eligible for the 60% or 80% flat-expense category). Above that you fall into band II (up to 1,500,000 CZK) or band III (up to 2,000,000 CZK) with a higher monthly advance.
How much does a late VAT control statement cost?
1,000 CZK if filed late without a request, 10,000 CZK in the replacement deadline after a request, 30,000 CZK for not filing a follow-up statement, 50,000 CZK for not filing even in the replacement deadline, and up to 500,000 CZK for seriously obstructing tax administration. The 10,000–50,000 CZK amounts are halved for natural persons, quarterly payers and an s.r.o. whose sole shareholder is a natural person.
When is a crypto-asset sale taxed, and when is it exempt?
From 15 February 2025 (Act No. 32/2025 Coll.) an individual has two separate exemptions: an annual limit of 100,000 CZK and a 3-year holding-period test. Meeting either one is enough. The exemption does not apply inside a sole trader's business assets; in an s.r.o. the profit is ordinary corporate income taxed at 21%.
What is the difference between the ČSSZ minimum advance for main and secondary activity?
Main activity carries a minimum advance of 5,005 CZK a month from 1 July 2026 regardless of income. Secondary activity only pays the 1,574 CZK advance when the tax base from that activity exceeds the 117,521 CZK annual threshold — below it, social insurance is not compulsory.
Do I still file the ČSSZ and health-insurer overviews if I file my tax return electronically?
Yes. The income-and-expense overview for ČSSZ and for the health insurer is filed separately, within one month of the tax-return deadline — regardless of how the return itself was filed. From 1 January 2026 the health-insurer overview is electronic only.
Sources
Every figure above comes from one of these primary sources, confirmed on the date shown:
- ČSSZ — přehled nejdůležitějších údajů pro rok 2026 — confirmed 2026-09-20
- ČSSZ — sazba pojistného OSVČ — confirmed 2026-09-20
- ČSSZ — výše a sazba pojistného — confirmed 2026-09-20
- ČSSZ — změna pojistného OSVČ od 1. 7. 2026 — confirmed 2026-09-20
- Daňový řád — § 250 (pokuta za opožděné tvrzení daně) — confirmed 2026-09-20
- Finanční správa — DAC7 (automatická výměna informací) — confirmed 2026-09-20
- Finanční správa — DAC7: sdělení prodejcům — confirmed 2026-09-20
- Finanční správa — daň z příjmů FO za zdaňovací období 2025 — confirmed 2026-09-21
- Finanční správa — daň z příjmů fyzických osob (obecné informace) — confirmed 2026-09-20
- Finanční správa — daň z příjmů právnických osob (obecné informace) — confirmed 2026-09-20
- Finanční správa — daň z příjmů právnických osob (obecné informace) — confirmed 2026-09-21
- Finanční správa — kontrolní hlášení: sankce — confirmed 2026-09-20
- Finanční správa — One Stop Shop (OSS) — confirmed 2026-09-20
- Finanční správa — paušální daň (obecné informace) — confirmed 2026-09-20
- Finanční správa — snížení zálohy v pásmu I paušálního režimu — confirmed 2026-09-20
- Finanční správa — zaměstnanci a zaměstnavatelé (obecné informace) — confirmed 2026-09-20
- MPSV — minimální mzda od ledna 2026 — confirmed 2026-09-20
- Portál veřejné správy — pokuta za opožděné tvrzení daně — confirmed 2026-09-20
- Portál veřejné správy — přehled OSVČ pro ČSSZ — confirmed 2026-09-20
- Portál veřejné správy — přiznání k DPH — confirmed 2026-09-20
- Portál veřejné správy — registrace k DPH — confirmed 2026-09-25
- Portál veřejné správy — sleva na poplatníka — confirmed 2026-09-20
- VZP — minimální výše záloh OSVČ — confirmed 2026-09-20
- VZP — povinnosti OSVČ — confirmed 2026-09-20
- VZP — povinnosti plátce (zaměstnavatel) — confirmed 2026-09-20
- VZP — vyměřovací základ a výpočet pojistného OSVČ — confirmed 2026-09-20
- Zákon č. 316/2025 Sb. (novela zákona o účetnictví) — confirmed 2026-09-21
- Zákon č. 32/2025 Sb. (novela zákona o daních z příjmů — kryptoaktiva) — confirmed 2026-09-20
- Zákon o daních z příjmů — § 4: samostatné podmínky osvobození kryptoaktiv — confirmed 2026-09-25
- Zákon o daních z příjmů — § 7 odst. 7 (paušální výdaje) — confirmed 2026-09-20
- Zákon o daních z příjmů (č. 586/1992 Sb.) — confirmed 2026-09-20
- Zákon o DPH — § 101h (pokuty ke kontrolnímu hlášení) — confirmed 2026-09-20
- Zákon o DPH — § 2a (limit pořízení zboží) — confirmed 2026-09-20
- Zákon o DPH — § 47 (sazby daně) — confirmed 2026-09-20
- Zákon o DPH — § 6 (limit obratu pro plátcovství) — confirmed 2026-09-25
- Zákon o obchodních korporacích — § 142 (minimální vklad) — confirmed 2026-09-20
- Zákon o účetnictví — § 1 odst. 2 písm. e) — confirmed 2026-09-20
- Zákon o zaměstnanosti — § 139 (pokuta OSVČ za švarcsystém) — confirmed 2026-09-20
- Zákon o zaměstnanosti — § 140 (pokuta odběrateli za švarcsystém) — confirmed 2026-09-20
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