Documents and records
Sales and purchase documents, bank movements, cash and the agreed classification of business income and expenses.
OSVČ BOOKKEEPING · CZECH REPUBLIC
Online accountant for OSVČ: bookkeeping, returns and overviews without office visits.
We keep your Czech OSVČ tax records or books online at an agreed fixed monthly quote. Send documents electronically, with no required in-person visits. The annual return and relevant insurance overviews are included in continuous monthly bookkeeping.
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For sole traders, freelancers and platform income
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Tax records or accounting according to the actual regime
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Historical cleanup reviewed separately
WHAT THE SERVICE CONTROLS
Not every OSVČ keeps the same records or files the same forms.
Depending on the real setup, an OSVČ may keep tax records, full accounts or use another statutory expense method. We first check the activity, income sources, expense method and previous filing status.
The annual return and relevant insurance overviews are included in continuous monthly bookkeeping. Unprepared historical periods are quoted separately. We confirm VAT/IO work and the fixed monthly quote in writing according to your actual regime.
FACTS AND SOURCES
The figures and deadlines that actually decide your case.
Every amount and deadline carries a primary-source link at its first mention. Verified 20 September 2026.
- Every OSVČ with annual income above 50,000 CZK files a tax return. The deadline is three months after the end of the tax period on paper, four months electronically and six months through a licensed tax adviser — for 2026 that is 1 April, 3 May and 1 July 2027 (Czech Financial Administration: personal income tax).
- The ČSSZ overview is due within one month of the day the tax return was due (Czech Public Administration Portal: OSVČ income and expense overview). An OSVČ with a statutory data box has filed it electronically since January 2025; paper is accepted only exceptionally, on technical trouble and with an explanation (ČSSZ).
- Health insurers accept the overview only electronically from 1 January 2026 — through Moje VZP, a VZP Point or a data box; post and collection boxes are no longer possible (VZP). The 2026 minimum health-insurance advance is 3,306 CZK on a minimum base of 24,483.50 CZK (VZP: minimum OSVČ advances).
- The 2026 minimum social-insurance advance is 5,720 CZK for a main activity and 1,574 CZK for a secondary one above a tax base of 117,521 CZK; the average wage used is 48,967 CZK (ČSSZ: 2026 figures). From 1 July 2026 it falls to 5,005 CZK because the minimum base drops from 40% to 35% of the average wage — advances are not recalculated back to January, the difference is settled in the annual overview (ČSSZ: change from 1 July 2026).
- Flat-rate expenses are 80%, 60%, 40% or 30% of income depending on the activity, capped at 1,600,000, 1,200,000, 800,000 and 600,000 CZK (§ 7(7) of Act No. 586/1992 Sb.). Keeping real expenses pays off where documented costs exceed that percentage.
- The flat tax has three bands in 2026: 9,162 CZK a month in band 1, 109,944 CZK for the whole year, 16,745 CZK in band 2 and 27,139 CZK in band 3. The entry income limit is 2,000,000 CZK and entry is notified by 10 January (Czech Financial Administration: flat-tax regime). Band 1 paid 9,984 CZK through June, and the 4,932 CZK overpaid can be credited — the July advance then comes to 4,230 CZK (Czech Financial Administration: band 1 advance cut).
- You become a VAT payer once turnover passes 2,000,000 CZK — from 1 January of the following year, or the day after passing it if you choose that in the application; above 2,536,500 CZK you are a payer the very next day. The application is due within 10 working days (Czech Public Administration Portal: VAT registration; both amounts in § 6 of Act No. 235/2004 Sb.).
- Identified-person status starts with the first foreign service you receive, with no minimum amount at all, and the application is due within 15 days; for goods acquired from another EU country the limit is 326,000 CZK (§ 6g–§ 6i and § 2a(2) of the VAT Act). It is a separate layer — neither the flat tax nor full VAT registration replaces it.
- An OSVČ only has to keep double-entry accounts once turnover exceeds 25,000,000 CZK in the immediately preceding calendar year (§ 1(2)(e) of Act No. 563/1991 Sb.). Most sole traders therefore keep tax records, and full accounting is a choice rather than a duty.
- The late-filing penalty is 0.05% of the assessed tax per day of delay, capped at 5%. It does not arise if the delay is no longer than 5 working days, it is not prescribed if it would be under 1,000 CZK, and it is halved if you file within 30 days of the missed deadline and the office found no other delay that year; if you never file at all it is at least 500 CZK (Czech Public Administration Portal: late-filing penalty, § 250 of the Tax Procedure Code).
SCOPE
Six layers that keep an OSVČ file coherent.
The exact combination depends on activity, document volume and registrations.
Multiple income sources
Invoices, platforms and other business income are brought into one reviewable flow.
Monthly control
Missing records, unclear transactions and decisions needed from you remain visible instead of disappearing into the year-end.
Annual return with continuous service
The annual return and relevant insurance overviews are included in continuous monthly bookkeeping.
ČSSZ and health-insurance follow-up
Overviews are handled according to the actual duty, deadline and filing route rather than a universal assumption.
Separate VAT and IO layer
For foreign clients, ads, software or platforms we check the actual transaction; a brand or platform name alone does not determine the regime.
VISIBLE OUTPUT
Processed records plus a clear view of what is still missing.
Processed period
Documents and movements handled within the scope confirmed in advance.
Open-items list
Missing documents, unclear payments and questions that prevent the period from being closed.
Filing map
A visible list of agreed recurring and annual steps for the current regime.
Year-end continuity
Usable records for the annual return and relevant overviews without collecting the same history again.
FIT
A recurring service for clean records; a controlled review for unclear history.
Separating the two at onboarding keeps hidden cleanup out of the monthly fee.
A good fit when
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you want a regular document routine and a visible status
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you invoice Czech, EU or platform clients
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you need to switch accountants during the year
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you want ordinary bookkeeping separated from one-off corrections
A different first step is needed when
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several periods are missing or nobody knows what was filed
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you need an individual tax strategy or legal opinion
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you expect representation without written authority and responsibility
PROCESS
From a short brief to a recurring routine in four steps.
Do not send sensitive documents in the first form; the structure of the case is enough.
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Send the basic facts
Business ID, activity, document volume, income sources, expense method and VAT/IO status.
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We review the scope
We confirm continuous bookkeeping including annual work, and quote unprepared historical periods separately.
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You receive a written proposal
It states what we handle, what we need and the price of the confirmed scope. Written reply, no call — within 2 hours, every day, weekends and holidays included.
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The routine starts
We set up electronic document handover, open-item control and the agreed filing workflow. For every deadline (annual return, insurance overviews, VAT) we confirm the date and what is still needed in writing beforehand.
PRICES
A fixed monthly quote for your business.
The annual return and relevant insurance overviews are included in continuous monthly bookkeeping. Unprepared historical periods are quoted separately.
On a smaller screen, scroll the table horizontally →
| Scope | Price | Typical fit |
|---|---|---|
| Monthly OSVČ bookkeeping | from 990 CZK / month | A small, clean document flow with a predictable monthly routine. |
| Annual return and insurance overviews | included with continuous service | Annual return and relevant insurance overviews are included in continuous monthly bookkeeping. Unprepared historical periods are quoted separately. |
| Corrections and missing prior periods | fixed quote after review | The quote covers only corrections and unprepared prior periods; we confirm the scope and price after reviewing the records. |
Worked example: a full year, every step visible
Every amount below is a starting price from this same price list. Nothing is rounded or hidden inside a total.
- Monthly bookkeeping: 990 CZK × 12 months = 11,880 CZK a year. The annual return and the relevant overviews are already inside that figure; nothing is added for them.
- If identified-person status applies: registration 1,990 CZK, one-off.
- Monthly IO filings: 690 CZK × 6 periods = 4,140 CZK.
- First year with IO: 11,880 CZK + 1,990 CZK + 4,140 CZK = 18,010 CZK.
- If you are a registered VAT payer with a quarterly return instead of IO: VAT registration and setup 1,990 CZK, one-off, = a certain minimum of 13,870 CZK in the first year, plus the quarterly VAT-return processing itself — that has no single flat price and is quoted by document volume.
The number of filings follows the months in which you actually received a foreign supply; six is an example. Without IO the annual figure stays at the first line. The fixed monthly quote is confirmed in writing from your actual scope.
WHAT IS BILLED SEPARATELY
What is billed separately
The monthly price covers the bookkeeping and the filings we agreed. The items below sit outside it, and each one is quoted in writing before we start work on it:
- Taking the books over from another accountant — free. We charge nothing for the takeover itself. Only unprepared earlier periods and corrections to history are quoted separately.
- Unprepared earlier periods and reconstruction of history — fixed quote after review. The quote covers only corrections and unprepared prior periods; we confirm the scope and price after reviewing the records.
- 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.
- An annual tax return ordered on its own — from 2,990 CZK. Outside continuous service. Under continuous monthly bookkeeping the annual return and the overviews are already included.
- Payroll per employee — 190 CZK / employee. Employee setup included · JMHZ and other payroll reports included · Payslips · Cleanup quoted separately
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.
WHAT TO SEND
Eight facts are enough for the first accurate scope.
Passwords, complete bank statements and sensitive attachments belong in a secure channel agreed after scope confirmation.
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Business ID and a short activity description
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approximate monthly document count
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bank accounts, currencies and any cash use
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income sources: Czechia, EU, third countries or platforms
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expense method: actual, flat-rate or unclear
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VAT and identified-person status
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latest tax return and insurance overviews filed
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any missing period, authority letter or accountant switch
WRITTEN ENQUIRY
A contact detail and eight basic facts are enough for an accurate first scope.
We confirm continuous bookkeeping including annual work, and quote unprepared historical periods separately. We confirm VAT/IO work and the fixed monthly quote in writing according to your actual regime.
FAQ
Common questions about Czech OSVČ bookkeeping.
01 What does monthly OSVČ bookkeeping include?
We process the agreed documents and transactions, check for missing records and keep the ongoing books. The annual return and relevant insurance overviews are included in continuous monthly bookkeeping. Unprepared historical periods are quoted separately. We confirm VAT/IO work and the fixed monthly quote in writing according to your actual regime.
02 Does every OSVČ keep full accounts?
No. Depending on the actual setup, an OSVČ may keep tax records, full accounts or use another statutory expense method. We therefore check the activity and regime first instead of applying one workflow to everyone.
03 When does the flat tax (paušální daň) make sense instead of regular bookkeeping?
The flat tax can suit a simple, stable income with few tax credits or deductions — in 2026 it is a fixed monthly payment of 9,984 CZK in band 1 through June and 9,162 CZK from July, 16,745 CZK in band 2 or 27,139 CZK in band 3. It rarely pays off if you claim child or spouse tax credits, a mortgage-interest deduction, have a variable income, or are approaching the VAT threshold. Compare both routes in the flat tax calculator and the OSVČ tax calculator — continuous bookkeeping stays the safe fallback if flat tax stops fitting mid-year.
04 How much does the recurring service cost?
A small, clean document flow starts from 990 CZK per month. Price depends on document quality and volume, accounts and currencies, income sources, VAT/IO status and the condition of previous periods. Scope and price are confirmed in writing.
05 Is the annual tax return included in 990 CZK?
Yes. The annual return and relevant insurance overviews are included in continuous monthly bookkeeping. The 990 CZK monthly entry price is for a small, clean and regular document flow. Unprepared historical periods are quoted separately. Annual work ordered on its own outside continuous service is quoted separately.
06 Can you take over during the year?
Yes. We first check the latest closed period, available data and filing status. Current months are separated from corrections or reconstruction and each part is confirmed separately.
07 What if I have foreign clients, software or platform income?
Those transactions are checked separately. A foreign element does not automatically create one particular VAT status. Depending on the contractual party and actual supply, identified-person, VAT or another reporting treatment may be relevant.
08 Can everything be handled online?
Send documents electronically. Routine bookkeeping is handled remotely across Czechia, with no required in-person visits. When you switch accountants, we arrange the records handover and review open periods.
09 How fast do you reply?
Within 2 hours, every day, weekends and holidays included. Your own accountant answers — a person, not a bot or a call centre.
10 What are the 2026 filing deadlines for the return and the overviews?
The income-tax return is due three months after the end of the tax period on paper, four months electronically and six months through a licensed tax adviser (Czech Financial Administration). The ČSSZ overview follows within one month of the day the return was due (Czech Public Administration Portal), and the health-insurance overview runs on the same link. For each deadline we confirm the date and the missing documents in advance.
11 Do the ČSSZ and health-insurance overviews have to be filed electronically?
Health insurers accept the overview only electronically from 1 January 2026 — through Moje VZP, a VZP Point or a data box; post and collection boxes are no longer possible (VZP). ČSSZ has required electronic filing from an OSVČ with a statutory data box since January 2025; paper is accepted only exceptionally, on technical trouble and with an explanation (ČSSZ). Under continuous service we file electronically for you.
12 What does it cost to take the books over from my previous accountant?
Nothing. The takeover itself is free — we charge no fee for it. Only unprepared earlier periods and corrections to history are quoted separately, and only after we have seen what is actually open. Scope and price are confirmed in writing before anything starts.
NEXT STEP
Send a short description of the OSVČ agenda.
Business ID, activity, document count, income sources, expense method, VAT/IO status and latest filing state are enough. We reply in writing with scope, missing inputs and price before work starts.