Tradelicense.cz

Post Filing Info - 2025 Income Tax Return

This text is an extended version of the email clients get after the Tax Return has been filed.
Important Additional Information not contained in the email is in the second part of this page.
Please read at least the Final Words

HOW TO PAY

The payments you have to make are in the Přehled terminů plateb.pdf attached to the email.
This document contains all relevant payment data for Tax, Social Security and Public Health Care.

2025 Payments for Tax, Social Security and Public Health Care

The QR code is for a payment (Doplatek) for 2025 (if any)
For manual payments for 2025, pay the Doplatek, to the appropriate bank account (číslo účtu / bank code) using the variable symbol.

If it says Přeplatek instead of Doplatek, you have an overpayment - so in that case you also do not see a QR code.
If the Přeplatek is a larger amount, I have requested a refund on the bank account you have provided.
It can be that you had a debt, in that case only the difference will be refunded.

Due Date for Income Tax: independent of when the Tax Return was filed, the due date for income tax payment is 1.5.2026 + 5 grace days.
Due Date for Social / Health: Overviews have to be filed latest a month after the Tax Return, the due date for payment is 8 days after the filing date of the overviews. Unless agreed differently, the overviews are filed at the same time as the Tax Return.

2026 / 2027 Tax pre-payments

You may have 0, 2 or 4 Tax pre-payments, you will find dates and amounts in the Přehled as Termíny splatnosti záloh.
The first one is due on 16.06.2026!

I recommend setting up in your online banking all of them a week or two before the due dates so you don't forget them during the year.

Question 1: Can I pay more / all of them in advance? Yes, you can if you wish. Not many do so, however.

Question 2: Can I *not* pay the tax-repayments? Not recommended. Penalties for each missed / late payments will be calculated, even if the taxes for 2026 turn out to be lower than the deposits paid in 2026 / 2027.

2026 / 2027 Social & Health monthly payments (for TL / free professions only)

Adjust the monthly payments Zálohy in your online banking, starting from this month.

If you are employee and have a Trade License, you may or may not have monthly social charges in the next year.
VZP is always optional, but I recommend paying monthly if you know you will create (significant) revenue with your Trade License.

Social Security is always due during the running month,
Health Insurance is always due before the 8th of the new month.

Question: Can I pay lower monthly contributions? Yes, in case you will have considerably less revenue in 2026, it is possible to file requests for lowering the monthly payments. Not recommended: if you just start paying less without approved requests, penalty interests will be calculated for each underpayment during 2026.

Using a foreign account - IBAN / SWIFT, SEPA payments

See here for details: IBAN SWIFT SEPA Bank Accounts Tax Social Health

Put the variable symbol in the remark field!

In case you need assistance with the payments, let me know and I will help you.

IMPORTANT ADDITIONAL INFORMATION

Tax Office

The Tax Office does not confirm the reception of the Tax Return or Tax payment - unless there is some issue, you will hear nothing at all. You may get a document confirming a refund (if there is any).

Social Security & Health Insurance (for Trade License / free professions only)

Social Security XML filing

This year, the social security has changed the way the overview can be filed. Traditionally, a pdf with the variable symbol and name was enough. The pdf would be sent though the Datova Schranka, and immediately, a reception confirmation would be available.
Now, the file format is XML, a lot more data is required (DOB, rodne cislo, evidencni cislo) and even worse, the reply can come days or weeks later, and in many cases it is a rejection - although all data seems to be ok, I need to file again. This problem is most prevalent with overviews for foreigners. It seems to me the system is not working 100% correctly.

This is the reason I have not sent the email confirming filing Tax / Social / Health right after filing. I have been waiting for the successful reception confirmation of the social office. In some cases, I still do not have it, but did not want to postpone sending this email any longer.

Despite the above, do not postpone paying!

Mismatch in payments between what is calculated & and what is demanded.

The Social Security & Health Insurance do not confirm any reception of payments.

The Social Security & Health Insurance should respond to the calculated & filed overviews with their calculations reflecting the payments for 2025 and the new monthly contributions for 2026 / 2027. This information is available online (see paragraph below).

There can be a mismatch, because the calculated overviews for 2025 do not take in account over- or underpayments and penalties / debts of previous years.
The official online numbers are leading.

VZP will send in addition to online information a calculation document to my or your datova schranka.

Question: What is a datova schranka? See Datova Schranka

Social Security & Health Insurance Payment Status Online

Via https://eportal.cssz.cz/ you can check your Social Security payments and debts for all years.
Also you can generate an overview for 2026 in January 2027 for the 2026 Tax Return.
You will need an Identita občana or Datové Schránka to log on.

Via https://mojevzp.cz/ you can check your VZP payments and debts for all years.
Also you can generate an overview for 2026 in January 2027 for the 2026 Tax Return.
You will need a Bank iD or Identita občana to log on.

Alternative Public Health Care Organisations:

OZP: https://www.ozp.cz/vtk/#/
ČPZP: https://portal.cpzp.cz/app/

In case you need assistance with your accounts or can not find the documents online, let me know and I will help you.

Setting up as Self-employed in Czech Republic with a Trade License / Živnostenský List

If you decide to generate (secondary) income, usually it is overkill to open an sro company.
In 95% of the cases it is better to register as self-employed. We have a dedicated website for it: www.tradelicense.cz
You can read many details about tax / social / health contributions, you can order the registration service and also it is possible to file VAT Returns through it.

Before you start, it is probably a good idea to book a consultation: Business Consultation for Foreigners

VAT Returns (for Trade License / free professions only)

If your revenue from Czech sources exceeds 2M CZK / calendar year, or 2.54 M CZK / 12 consecutive months you need to register for Full VAT.

If I know that you had a revenue of 2 / 2.54 M CZK, but not (everything) from Czech clients, I have attached a note to the 2025 Tax Return so the Tax Office is not going to question you about the Full VAT registration.

For B2B invoicing into the EU, it is necessary to register for VAT-Light and VAT Returns + ESLs need to be filed. On provided remote services 0% VAT is charged. On any EU expenses, 21% VAT will have to be sent to the Czech Tax Office if you are VAT-light registered (no way to reclaim it).

Here is an article about the differences between Full VAT and VAT-Light: VAT Registration for a Czech Trade License

On Tradelicense.cz you'll find an online VAT Return filing service, starting at 2000 CZK / month (Pay-as-you-go) or 1800 CZK / month (Subscription).
Check it out on VAT Return Filing (Pay-as-you-Go) and VAT Subscription

Leaving Czech Republic

Leaving Czech Republic - Keeping your Trade License

Eventually, after leaving, you are no longer (tax) resident in Czech Republic - but that does not mean you immediately have to close your Trade License. There are many situations when this is impractical / impossible (you are there on a tourist visa and are not supposed to have a gainful activity, for example), or you use the 183-day rule in your benefit as to stay (tax) resident in Czech Republic for that year.

My advice is: "Get advice from a local tax professional (and from me) before making any decisions."

Leaving Czech Republic - Proof of no Debt & Proof of Tax Domicile

If you are leaving Czech Republic for good (or for better) it makes sense to ask for Proofs of no Debt (potvrzení o bezdlužnosti) from Tax / Social / Health authorities so you will have solid evidence that there is no lingering debt escalating into an action of a bailiff a few years down the road.

Also *make sure* the country you are moving to does not require a Proof of Tax Domicile for the years spent in Czech Republic - this proof is cumbersome to get once you have left CZ.

Have Questions during the year? Need a (second) opinion?

For more complex matters, book the 60-minute ZOOM consultation
If you have only a few quick questions, book the 30-minute WA / phonecall

Final Words

Thank you for your trust! It is important for me that also for you the tax filing was a good experience.

If not, please let me know how to / what to improve, even if it is a small detail.

In the era of AI slop and AI summaries, small websites like tradelicense.cz have a risk of becoming invisible.
Quality content alone is not enough anymore. I am going to post videos on YouTube, but also reviews are very important.

If you are happy with the experience, please leave a Google review - it helps me tremendously.

Thank You!

Looking forward to speaking with you again next year (or even sooner!)