Blog about taxes

Last updated: July 21, 2026 If you sell goods or digital services to customers in other EU countries — whether through your own website, a marketplace, a booking platform, or any other type of online channel — you may face complex VAT obligations. VAT on cross-border online sales is far from straightforward: different rates, different...

Last updated: July 21, 2026 In previous publications, we explained how VAT works for sales in the B2B and B2C formats. The next important element of the EU VAT system is the transfer of a company’s own goods between member states. This is an operation that often raises questions and, if accounted for incorrectly, can...

Last updated: July 21, 2026 In the previous article, we looked in detail at what happens with VAT when a Czech company sells goods to final consumers who are not VAT payers in the EU (the B2C segment, distance sales, the OSS scheme, and so on).Now we move on to the other half of the...

Article updated on July 2, 2026 This page provides an overview of the main current tax rates and mandatory payments in the Czech Republic for sole traders (OSVČ), entrepreneurs in the flat-rate tax regime (paušální režim), employers, and VAT payers (DPH). The data is current as of July 1, 2026. This information is for reference...

A significant change is being introduced in the Czech Republic for self-employed individuals (OSVČ). Minimum advance payments for social insurance will be reduced. This mainly affects those who carry out self-employment as their main activity and pay the minimum social insurance contributions, as well as entrepreneurs in the flat-rate tax regime (paušální daň) who fall...

After you file a tax return, the process does not always end immediately. The Czech Tax Office, or Finanční úřad, may accept the return without any questions, refund an overpayment, ask for clarification, require a correction, or start a more detailed review. The most important thing in this situation is to understand what exactly has...

Under Czech tax law, a tax loss (daňová ztráta) is a legitimate instrument for optimizing tax liabilities. A proper understanding of how the mechanisms of its creation and application work allows businesses to offset financial losses from prior or future periods. In this article, we will examine in detail: The Concept of a Tax Loss...

The tax filing season is now in full swing in the Czech Republic. If you were planning to submit your tax return on paper, that deadline has already passed — the cutoff was April 1, 2026. But do not panic. Those who missed it, as well as business owners with a data box, can still...

The beginning of 2026 marks the start of the main reporting phase for personal income tax regarding the 2025 fiscal period. The current fiscal strategy of the Czech Republic relies on the principles of deep digitalization and increased control over the transparency of financial operations. For taxpayers, this entails the simplification of several formalities but...

Act No. 323/2025 Coll., effective from 2026, is fundamentally changing the rules for all Czech employers. The main update is the transition from old paper and fragmented electronic paperwork to a Unified Monthly Employer Report (JMHZ — Jednotné měsíční hlášení zaměstnavatele). Let’s break down how this will affect your business and why making a mistake...

Self-employed individuals in the Czech Republic love the flat-rate tax regime (paušální režim) for its sheer simplicity. You pay a single monthly sum and completely skip the hassle of paperwork and tax returns. However, this convenience can become a headache if your circumstances change—for instance, if you decide to take on regular employment alongside your...

From 1 January 2026, new values for key calculation parameters came into force in the Czech Republic. In practice, this means business owners and accountants need to update their payroll settings, review the limits that apply to different contract types, and adjust the rules for business trips, meal allowances, and compensation for remote work. Below,...