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Lump sum for companies - without bureaucracy and accounting
tuesday, 26 October 2021

A company without bureaucracy and high accounting fees? In the Czech Republic it is possible. Check how to use.

Lump sum for companies - without bureaucracy and accounting

Flat rate tax for entrepreneurs in the Czech Republic is a new type of settlement with the tax office, health insurance and Czech social insurance. It has been operating since the beginning of this year and is used by more and more small entrepreneurs .

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Who can use this billing option?

A Czech entrepreneur who already has a registered business must meet two basic conditions:

  1. He is not an active VAT payer
  2. The planned revenue in 2022 will not exceed CZK 1,000,000 (approx. PLN 170,000)

After the above conditions are met, you can apply for the flat-rate tax.

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Benefits of the flat-rate form of business settlement in the Czech Republic :

1. No accounting obligation required.

2. One transfer instead of three obligatory contributions.

3. No obligation to settle the income tax annually and compulsory insurance for sole proprietorship.

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The monthly flat rate tax payment in 2022 will be CZK 5994 (approx. PLN 1080).

This amount includes:

  1. Health insurance premium - CZK 2627
  2. Social insurance contribution - CZK 3,267
  3. Income tax - CZK 100

The above contributions will be transferred by the Tax Office to the relevant institutions.

The monthly lump sum must be paid by the 20th calendar day of the month at the latest. & nbsp; Advances can be settled in advance, also for a longer period of time.

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By when should I report the will to switch to this type of settlement?

Entrepreneurs who are not VAT payers and meet the above conditions, can report their willingness to settle with a flat-rate tax in 2022 to the Tax Office by 10.01.2022 at the latest.

If you are willing, please fill in the "Flat rate tax application" form available in the Customer Panel (Services> Forms> Flat rate tax application).

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  1. Persons registered with the Tax Office as "Person identified for VAT" can also benefit from this type of tax settlement.
  2. People setting up a business in 2022 can also use this form of settlement.

business Contact data

Šafránice 555
547 01 Náchod 1
Czech Republik
VAT ID: CZ8410083946

Phone +420 774 68 24 00
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