A practical guide to trade licences, self-employment and business in Czechia

After registration

What to sort out immediately after registering your trade

You have your extract, and your IČO (business ID) is glowing on the screen. Now comes the part where many newcomers come unstuck — the follow-up obligations.

Four things to sort out after launch

Social insurance (ČSSZ)

Notify ČSSZ (Czech Social Security Administration) by the 8th day of the following month. Minimum advance payment: 5,005 Kč from 7/2026 (5,720 Kč until 6/2026; 3,575 Kč for those just starting out).

Health insurance

Notify within 8 days. Minimum advance payment: 3,306 Kč per month.

Data box (datová schránka)

It is set up automatically — configure your access and monitor it regularly.

Tax and the flat-rate regime

Registration for income tax has been abolished. Consider the flat-rate tax.

Deadlines you must not miss

  • by the 8th of next month
    Notify ČSSZ of the start of activity by the 8th day of the calendar month following commencement (unless you already completed this via the Single Registration Form (JRF))
  • within 8 days
    Notify your health insurance company of the start of activity within 8 days
  • by start / by 10 Jan
    Decide on the flat-rate regime the application to the tax office is generally due by 10 January; for a newly registered self-employed person (OSVČ), by the start of activity
  • monthly
    Pay the monthly advance payments social insurance + health insurance combined, a minimum of approximately 8,311 Kč/month for main activity (from 7/2026)

Consider the flat-rate tax

With a single monthly payment you cover income tax and both insurance contributions, and you do not have to file a tax return. It is available to OSVČ with income of up to 2,000,000 Kč per year. Verify the current amount for band 1 with the Tax Administration (Finanční správa) — an amendment is in preparation.

Keeping records from day one

Regardless of whether you opt for the flat-rate tax regime, the expense flat rate, or tax records, you must keep an ongoing record of all income connected with your business — the simplest approach is to start from your very first issued document, not wait until the end of the year. Suitable invoicing software can help with this. If you don't choose the expense flat rate and are not in the flat-rate tax regime, you also have to keep records of expenses, or even full accounting (this mainly concerns higher turnovers or an s.r.o.).

Frequently asked questions after registration

By when must I notify the authorities of the start of my activity?
To ČSSZ by the 8th day of the month following commencement, and to your health insurance company within 8 days. If you completed this via the JRF, you are done.
How much do I pay monthly in insurance contributions?
For main activity, at least approximately 8,311 Kč per month from 7/2026 (social insurance 5,005 Kč + health insurance 3,306 Kč; until 6/2026 the social advance was 5,720 Kč); an OSVČ just starting out has a lower social-insurance advance payment in the first years (3,575 Kč).
Do I have to file a tax return?
Yes, annually — unless you are enrolled in the flat-rate regime, where a single payment covers both the tax and the insurance contributions and you do not file a return.
What are an OSVČ's obligations in the first year of business?
You notify the start of your activity via the Single Registration Form (JRF) when you register your trade, or afterwards, ČSSZ within 8 days and your health insurance company within 8 days. Throughout the year you pay monthly advance payments for social and health insurance, keep ongoing records of your income and expenses (tax records or the expense flat rate), and within a month of filing your tax return you submit the income-and-expense statements (přehledy) to ČSSZ and your health insurer, which determine any shortfall or a change in your advance payments.
Do I have to register separately for income tax?
No, registration for income tax has been abolished — the tax office learns about you automatically via the Single Registration Form (JRF) when you register your trade.
What is the income-and-expense statement (přehled), and when do I file it?
An annual reconciliation form for ČSSZ and your health insurance company, which is used to calculate any shortfall or a change in your monthly advance payments. It is due within a month of the tax return filing deadline; in the flat-rate regime you don't file it.