Česká verze
Table of content
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Main information about the service
Every natural person who carries out self-employment or has income from such activity is obliged to register for income tax.
Natural persons who do not reside in the Czech Republic are obliged to do so if they establish a permanent establishment in the Czech Republic or if they obtain a licence to carry out an self-employment.
An application for registration of a natural person for personal income tax is submitted to the locally competent tax office, which decides on registration and assigns a tax identification number (Tax ID).
read moreDoes this apply to me?
You are a natural person and have started self-employment or have income from self-employment.
Service outcome
Compliance with the legal obligation to register for personal income tax.
Service benefit
By applying for registration you will fulfill your legal obligation and obtain a tax identification number (Tax ID), which will serve as your main identifier when communicating with the tax office.
When to address the service
Back to topYou must apply for registration within 15 days of the date on which you started your self-employment or received income from it.
If you do not reside or habitually reside in the Czech Republic and you have not yet started to carry out an self-employment or received income from it, you must apply for registration within 15 days from the date on which you established a permanent establishment in the Czech Republic or obtained a licence to carry out an self-employment in the Czech Republic.
How to get the service
What do you need when solving the service electronically
Electronic application form for registration.
Electronic application for registration must be in xml format and have the specified structure. To create a registration form in the required format and structure, you can use either the app Electronic Submissions for the Tax Administration (EPO) or the Online Tax Authority - Tax Information Box (DIS+), which are available on the Moje daně portal.
You can attach copies of documents supporting the information provided in your application (e.g. bank account agreement). This will speed up its processing.
Where and how to solve the service electronically
You can apply via:
- the EPO application, where you fill in the application form and sign it with either a recognised electronic signature or your citizen identity or the login details of your data mailbox and submit it. If you do not have either of these means, you can send the application from the EPO app without a signature or you can send it in the prescribed format by e-mail, but in this case you must confirm the application within 5 days, e.g. in paper form with a handwritten signature. For additional confirmation, you can generate an E-form in the EPO app, which represents a confirmation of the electronic submission without a signature. Print, sign and deliver the e-form to the locally competent tax office.
- the DIS+ application, where you fill in and submit the application form. In this case, the application form is signed by the tax information box in which you are registered.
If you have been granted access to the data mailbox of a natural person engaged in self-employment, you must submit the registration application exclusively electronically in the prescribed format and structure, signed either with a recognised electronic signature or with your citizen identity or with the login data to your data mailbox, or submitted via DIS+.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
Application for registration of a natural person.
The registration form can be
- picked up in person at the tax office and then filled in manually including the signature,
- printed from the website of the Financial Administration and then filled in manually including the signature,
- filled in directly in the app Electronic Submissions for the Tax Administration (EPO), saved in pdf format, printed and signed.
You can attach copies of documents supporting the information provided in your application (e.g. bank account agreement). This will speed up its processing.
Where to solve the service
Deliver the completed and hand-signed application form to the locally competent tax office either by post or in person at the filing office.
If you have been granted access to the data mailbox of a natural person engaged in self-employment, you must submit the registration application exclusively electronically in the prescribed format and structure, signed either with a recognised electronic signature or with your citizen identity or with the login data to your data mailbox, or submitted via DIS+.
Is the service charged when solving in person?
No
Responsible Public Authority
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Generální finanční ředitelství https://linked.cuzk.cz/resource/ruian/adresni-misto/21700851 |
Datová schránka: p9iwj4f |
Additional information about the service
Back to topSanctions
A fine of up to CZK 500,000 may be imposed for failure to comply with the registration obligation.
Communication language
The procedural language is Czech.
For a hearing in person, you may have an interpreter with you.
Last checked at 21.06.2023
