Accurate Tax Filing, Mandatory Overviews (Přehledy) and 100% Remotely
Tax season in the Czech Republic doesn’t need to disrupt your business. If you are a freelancer (OSVČ), digital nomad, property owner, or foreign employee with secondary income, submitting your annual tax return is a mandatory legal milestone.
Under Czech tax regulations, all registered sole traders are legally required to file their Personal Income Tax Return (Daň z příjmů fyzických osob – DPFO) electronically. Filing on paper or making format errors in your corporate Data Box (Datová schránka) triggers automated fines from the Financial Administration (Finanční úřad). In addition, you must submit mandatory annual overviews (Přehledy) to both Social Security (ČSSZ) and your public health insurance provider.
At Wise Expats, we provide a complete tax preparation and filing service for a flat fee of 3,900 CZK. From applying the 60% lump-sum expense deduction to transmitting encrypted .xml filings directly to the authorities, we make sure you stay fully compliant and claim every legal deduction available.
Critical Filing Deadlines for Tax Year 2026 (Filing in 2027)
Missing statutory filing windows triggers automated daily late-filing penalties and interest on delayed payments. Keep these essential dates in mind:
- May 3, 2027 — Mandatory Electronic Filing Deadline: The statutory deadline for all sole traders (OSVČ) submitting their Personal Income Tax Return electronically via Data Box (Datová schránka) or the tax portal (MOJE daně). (Rolls to Monday, May 3 as May 1–2 falls on the weekend).
- June 1, 2027 — Social & Health Overviews Deadline: The legal deadline to submit your annual income and expense overviews (Přehled o příjmech a výdajích) to the Czech Social Security Administration (ČSSZ) and your public health insurance provider.
- July 1, 2027 — Certified Tax Advisor Filing: The extended deadline granted when your tax return is prepared and submitted under a formal Power of Attorney by an accredited Czech Tax Advisor (daňový poradce).
What’s Included in Our Tax Service
Our comprehensive service covers the entire tax return lifecycle across all three state pillars:
- Personal Income Tax Return (DPFO): Full calculation, completion, and electronic formatting of your tax return.
- Social Security Annual Overview (ČSSZ): Calculation of your annual social insurance balance and direct submission to the Czech Social Security Administration.
- Public Health Insurance Overview: Calculation and filing of your annual health overview for VZP, OZP, VoZP, ČPZP, or your designated fund.
- Direct Office Representation: We communicate directly with your local tax office, social security branch, and health insurance fund in Czech, resolving any administrative queries on your behalf.
- Secure Data Box Transmission: We upload and submit your filings in the validated administrative format, ensuring legally binding delivery receipts without you having to log in.
- 2026 Prepayment Calculation: We calculate your mandatory monthly social (minimum 5,005 CZK) and health (minimum 3,306 CZK) advance payments for 2026, including payment symbols and bank account numbers.
- Complete Electronic Proof: You receive timestamped PDF confirmation receipts from all three institutions for your personal and banking records.
The 60% / 40% Lump-Sum Expense Method (Výdajový paušál)
Most expat freelancers choose the statutory lump-sum expense deduction. If you operate under an unqualified free trade license (Volná živnost), you can automatically claim 60% of your total revenue as recognized business expenses (up to a 1,200,000 CZK expense cap) without collecting receipts, keeping detailed expense ledgers, or logging invoices.
When Must Flat Tax (Paušální daň) Enrollees File a Return?
Entrepreneurs registered under the Czech Flat Tax regime generally do not need to file an annual return. However, you are legally required to file a standard tax return and overviews if you:
- Exceeded your registered annual revenue threshold (e.g., 1,500,000 CZK or 2,000,000 CZK depending on your band).
- Earned non-business income exceeding 50,000 CZK during the year (such as rental income, dividends, foreign capital gains, or cryptocurrency sales).
What We Need From You
Our intake workflow is fast, organized, and straightforward:
- Total Income Summary: Enter your gross invoiced revenue for the tax year into our secure intake form.
- Expense Records (Only if using actual expenses): If you are not utilizing the 60% lump-sum deduction, provide your expense ledger and receipts.
- Tax Deduction Certificates: Proof of paid Czech mortgage interest, private pension contributions, life insurance, or child birth certificates (if claiming tax credits).
- Digital Power of Attorney: Sign our electronic Power of Attorney form so we can file your reports directly with the authorities.
The 4-Step Filing Process
- Complete the Online Intake Form: Submit your gross revenue numbers and personal details via our guided form.
- Sign Your Authorization: E-sign your representation authorization on your mobile device or laptop in under a minute.
- Calculation: Our tax team calculates your tax base, verifies all eligible deductions, and prepares your filing dossier.
- Electronic Submission & Confirmation: We submit your reports via official digital channels to the Tax Office, ČSSZ, and your health insurer, delivering your official electronic confirmation receipts by email.
Why Choose Wise Expats?
All-in-One Filing: We don’t just submit your tax return. We also file your reports with Social Security and health insurance, and calculate your new monthly advance payments for the year ahead.
No Language Roadblocks: We handle all correspondence and filings directly with Czech tax officials and administrators, eliminating bureaucratic confusion.
Transparent Fixed Pricing: A single flat fee of 3,900 CZK covering your tax return plus both social and health overviews with zero hidden filing add-ons.
100% Remote Workflow: Everything is handled online from the comfort of your home or from abroad via secure digital authorizations.
Ready to File Your Taxes?
Stay fully compliant, claim your legal deductions, and submit your annual income tax and insurance overviews without stress or late fees.
Frequently Asked Questions
Clear facts on Czech tax deadlines, expense deductions, and mandatory overviews:
What is the deadline for filing my Czech personal income tax return?
For all sole traders (OSVČ) submitting their returns electronically via Data Box or the official tax portal, the statutory filing deadline is May 3, 2027. The accompanying Social Security (ČSSZ) and public health insurance overviews (Přehledy) are legally due by June 1, 2027.
Do I need to collect receipts if I use the 60% flat-rate expense method?
No. Under the statutory lump-sum expense method (výdajový paušál), 60% of your gross turnover is automatically recognized as deductible business expenses up to the legal cap. You do not need to keep receipts or purchase invoices; you only need to provide your total invoiced income.
Do I need to file a tax return if I am enrolled in the Flat Tax (Paušální daň)?
In general, entrepreneurs enrolled in the Flat Tax regime do not need to submit annual tax returns. However, you must file a standard return if your turnover exceeded your band limit, if you made over 50,000 CZK from other sources (such as capital gains, dividends, or rental income), or if you wish to claim deductions like child tax bonuses.
Can I submit my Czech tax return on paper?
No. By law, any registered sole trader (OSVČ) with an active commercial Data Box (Datová schránka) must submit tax filings electronically in specific XML formats. Submitting on paper triggers an automatic administrative fine of at least 1,000 CZK from the Financial Administration.
Do I need to visit the Czech Tax Office in person?
No. Our service is handled entirely online. You simply fill out our secure intake questionnaire and e-sign an authorization form. We prepare your filings, upload them directly to the authorities, and email you the official confirmation receipts.