Accounting & Tax · Czech Republic

Bookkeeping and taxes for Czech freelancers & small businesses — sorted.

Sarai Accounting handles OSVČ and s.r.o. bookkeeping, tax returns, VAT/DPH and payroll. Start with the free instant tools below, then book a short call if you'd like us to take it off your plate.

✓ OSVČ & s.r.o. ✓ Paušální daň & DPH ✓ Remote-friendly

What you get for free, instantly

  • Tax Regime Finder — paušální daň, flat-rate expenses, or full bookkeeping?
  • VAT Threshold Tracker — how close are you to mandatory DPH registration?
  • Deadline Calendar — your next filing dates, calculated from today.
  • Document Checklist — exactly what to gather each month.
Services

Everything a small business needs to stay compliant

Whether you're a solo freelancer (OSVČ) or run an s.r.o., we scope work to what you actually need — no bloated retainers.

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Bookkeeping & daňová evidence

Monthly record-keeping for OSVČ and full double-entry bookkeeping for s.r.o., kept audit-ready year-round.

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Tax returns

Annual personal and corporate income tax returns, prepared and filed on time — including paušální daň.

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VAT / DPH

Registration, monthly or quarterly DPH filings, and EU cross-border VAT (OSS/MOSS) where relevant.

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Payroll (mzdy)

Payslips, social & health insurance filings, and new-hire registration for your first employees.

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New business setup

Help choosing OSVČ vs. s.r.o., živnostenský list registration, and picking the right tax regime from day one.

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Ongoing advisory

A monthly or quarterly check-in so tax decisions get made before deadlines, not after.

Pricing

Clear pricing for personal tax returns (DPFO)

One base fee, plus a small add-on for each extra type of income — the same price the online form calculates for you. Anything more involved gets a personal quote on a free call.

Base fee

990 Kč

Covers your tax return for one type of income — employment, self-employment (OSVČ), capital income, rental, or other (§6–§10).

Each additional income type

+300 Kč

E.g. employment and rental income together — the second type adds this, not a whole new base fee.

Anything more involved — s.r.o., corporate tax, VAT registration — gets a personal quote on a free call, not a one-size price.

Book a free call
Free instant tools

Answer a few questions, get a straight answer

These run entirely in your browser — nothing you type is sent anywhere. They give general, rule-based guidance so you can self-serve for common questions and only book time with us when it's worth it.

Your result will appear here

Fill in the form and click "Check my options".

Czech VAT registration has two thresholds: cross 2,000,000 Kč and you must register within 10 working days, becoming a payer on 1 January of the following year. Cross 2,536,500 Kč and you become a payer the very next day instead — no waiting for the new year.

Your result will appear here

Enter your trailing 12-month revenue and click "Check my status".

Dates below are the standard statutory dates, shifted only for weekends. Public holidays can push a deadline by one more working day — always cross-check the exact date on financnisprava.cz for the current tax year.

Your checklist will appear here

Choose your setup and click "Build my checklist".

General guidance, not personalized tax advice. Czech tax rates, thresholds and flat-tax (paušální daň) amounts are reviewed and changed by the government most years. This page's figures were last reviewed 2025-05 — before quoting exact numbers to a client, confirm the current-year figures at financnisprava.cz, cssz.cz (social insurance) and vzp.cz (health insurance), or book a call.
FAQ

Common questions

OSVČ or s.r.o. — which should I choose? +
OSVČ (self-employed) is simpler and cheaper to run, and can use the flat-rate tax (paušální daň) if eligible. An s.r.o. offers limited liability and can look more established to clients, but comes with mandatory double-entry bookkeeping and corporate tax. Most people start as OSVČ and switch to s.r.o. once revenue or liability risk grows — we can walk through the trade-offs on a call.
What is "paušální daň"? +
It's a flat monthly payment for self-employed people (OSVČ) that combines income tax, social insurance and health insurance into one fixed amount, and removes the need to file most annual paperwork. It's only available below certain revenue levels and in three bands depending on your revenue and trade — and it isn't always the cheapest option, since it doesn't let you claim most deductions or tax credits.
When do I need to register for VAT (DPH)? +
Registration becomes mandatory once your turnover over the trailing 12 months crosses the statutory threshold (use the VAT Threshold Tracker above for an estimate). You can also register voluntarily earlier if it benefits you — for example if most of your clients are VAT-registered businesses that can reclaim it.
What happens if I miss a filing deadline? +
Late filing and late payment penalties accrue automatically and can add up quickly, especially interest on unpaid tax. If you're going to be late, it's almost always cheaper to contact the tax office proactively (or have us do it) than to simply miss the date.
Can I switch tax regimes later? +
Yes, but usually only at the start of a new tax year and with advance notice to the tax office. It's worth reviewing your regime annually as your revenue changes rather than assuming last year's choice is still the best one.
Tax News

What's changing for 2026

Straight from Finanční správa (the Czech tax authority) — the changes most likely to affect small businesses and freelancers.

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Paušální daň: Band I payment rises

Band I of the flat tax goes up to 9,984 Kč/month for 2026 (Bands II and III are unchanged at 16,745 Kč and 27,139 Kč). If you want to join, leave, or switch bands, the deadline is 12 January 2026 — Band I payers should also update their standing bank order by 20 January.

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New monthly employer report from April 2026

A single unified monthly filing (JMHZ) replaces several separate employer reports starting 1 April 2026, filed the 1st–20th of the following month. If you have employees, this changes your monthly routine.

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Fewer small s.r.o.'s need a statutory audit

The size thresholds that trigger a mandatory audit have been raised, so more small and medium companies fall outside the audit requirement going forward — one less compliance cost for growing s.r.o.'s.

Source: Finanční správa — Daňové novinky pro rok 2026 and Paušální daň 2026: Novinky, termíny a doporučení, checked 2026-08-17. Tax rules change — confirm details before acting, or book a call.

Coming in 2027 — already passed the Chamber of Deputies

Confirmed directly from the Ministry of Finance and Finanční správa — the bill cleared the Chamber of Deputies on 15 July 2026 and is now with the Senate, so this is well past the "just a proposal" stage, though it isn't signed into law yet.

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EET 2.0 — electronic sales registration returns

Set for 1 January 2027, covering only in-person "contact" payments (cash, card, QR) — bank transfers and invoices are excluded. No mandatory receipt printing or new cash register hardware. The smallest flat-tax OSVČ (Band I, under 1M Kč/year) can instead pay a flat 1,500 Kč/month to opt out, on top of their normal social and health insurance.

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VAT cut on non-alcoholic drinks

Bundled into the same bill: VAT on non-alcoholic drinks in restaurants and food service drops to 12%, aimed at giving the gastronomy sector some relief.

Source: Finanční správa — Sněmovna schválila EET 2.0 and Ministerstvo financí — Vláda schválila EET 2.0, checked 2026-08-17. Passed the Chamber of Deputies, not yet through the Senate or signed — details could still change before final passage.
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Send your tax documents securely

Create a free account, answer a short questionnaire about your income, and upload your documents — everything lands straight in your own private folder. Nothing is ever filed with the tax office without you seeing it first.

1Create a free account
2Answer a few questions & upload documents
3We check it and send you the result

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