Czech OSVČ — DPFO Return & Social/Health Přehledy

Establish the client's OSVČ status, živnostenský list type, tax year, and whether they are eligible for paušální daň or must file standard DPFO. Confirm VAT (DPH) registration status, residency, and whether any employment income (§ 6) or other income sources apply.

Collect all business revenue for the tax year and elect the expense method: real expenses (skutečné výdaje), lump-sum expenses (paušální výdaje at 80%/60%/40%/30% depending on živnost type), or confirm paušální daň. Run both computations where relevant to identify the more favourable option, applying the lump-sum caps (e.g. 40% capped at CZK 800,000 for professional services).

Apply non-taxable deductions (nezdanitelné části základu daně) under § 15 — mortgage interest (max CZK 150,000), pension contributions (max CZK 24,000), life insurance (max CZK 24,000), and charity. Then apply tax credits (slevy na dani) under § 35ba: basic taxpayer credit (CZK 30,840), spouse credit if caring for child under 3, child tax credit (daňové zvýhodnění) and assess whether a tax bonus (daňový bonus) arises.

Compute the final income tax liability: apply 15% rate up to CZK 1,676,052 and 23% above, subtract all credits, and determine net tax payable or refund due. Cross-check against any advance tax payments (zálohy) made during the year. Review for common errors — lump-sum cap application, transition adjustments, and the prohibition on carrying forward losses under lump-sum expenses.

Compute the OSVČ's obligations to ČSSZ (Czech Social Security Administration) and the relevant health insurance fund (VZP or other Zdravotní pojišťovna). The assessment base is 50% of the § 7 partial tax base. Social insurance rate is 29.2%; health insurance rate is 13.5%. Check against statutory minimums and prepare the mandatory Přehled OSVČ filings.

Prepare the final DPFO return for electronic submission via the Daňový portál (EPO system) at the Finanční správa. Standard electronic filing deadline is 1 May; paper filing deadline is 1 April; daňový poradce extension is 1 July. Submit the Přehled ČSSZ (deadline 1 month after DPFO filing) and Přehled VZP (deadline 1 month after DPFO filing). Confirm receipt and archive all documents.