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Main information about the service
If you, as a taxpayer who meets the statutory conditions, are interested in flat-rating your tax, social security and health insurance obligations, you can enter the flat-rate scheme. To enter the flat-rate scheme, you must send a notification of entry to the tax office.
If you are starting (or restarting) self-employment as a taxpayer and have not yet notified this fact, you can notify the competent social security administration and the competent health insurance company of the start of this activity by submitting this application. You can also apply for voluntary participation in sickness insurance in this way (participation in sickness insurance is voluntary and starts on the date from which you apply, but not before the date on which the application is submitted).
read moreDoes this apply to me?
You are a taxpayer who wants to flat-rate your public insurance contributions (social security and health insurance), including your tax liability, and who also meets the legal conditions for entering the flat-rate scheme.
Service outcome
Receipt of notification of entry into the flat-rate scheme.
Service benefit
Reducing the administrative burden on taxpayers with income from self-employment and allowing them to benefit from flat-rate personal income tax and public insurance premiums on a voluntary basis. This also ensures that personal income tax and insurance obligations are met in a single payment to the tax authorities (the locally competent tax office), without the need to file tax returns and public insurance statements.
When to address the service
Back to topYou can submit a notification of entry into the flat-rate scheme to the tax administrator by the tenth day of the relevant tax year.
If you are just starting an activity from which you derive income from self-employment after 10 January of the relevant tax year, you may submit a notification of entry into the flat-rate scheme to the tax administrator by the date of commencement of this activity.
If you have discontinued an activity from which you derive income from self-employment and you recommence this activity in the same tax year, you shall file a notification of entry into the flat-rate scheme by the date of commencement of this activity.
A notification of entry into the flat-rate scheme submitted after the above deadline, i.e. for taxpayers already engaged in business after 10 January and for newly starting entrepreneurs after the date of commencement of business, is ineffective! This period cannot be restored to its previous state. This means that failure to meet the deadline results in the taxpayer's inability to enter the flat-rate scheme in the relevant reference period (calendar year).
How to get the service
What do you need when solving the service electronically
The electronic form Notification of Entry into the Flat-Rate Scheme, which is available on the website of the tax administration.
Where and how to solve the service electronically
The notification can be submitted:
- in the application Online Tax Office (DIS+) via MOJE daně portal,
- in the Electronic Submissions for the Tax Administration (EPO) application, or
- via data mailbox.
e-Government portal
ePodáníCould be solved via e-identity
Yes
Is the service charged when solving electronically
No
What you’ll need to provide
A notification of entry into the flat-rate scheme can be made via a form issued by the Ministry of Finance or via a document (a printout from a computer printer identical to the Ministry of Finance form).
Starting from 1 January 2024, Notification of entry into the flat-rate scheme becomes a form submission, which the taxpayer (if they have access to a data mailbox established by law) is obliged to submit exclusively electronically in the format and structure published by the tax administrator as of 1 January 2024.
Where to solve the service
The completed and signed Notification of Entry into the Flat-Rate Scheme form must be submitted in person or sent by post to the locally competent tax office.
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 topCommunication language
Czech
Last checked at 22.02.2024
