Tax and accounting
Paušální daň, advances, the ČNB rate, deductions and the annual return — from the point of view of a driver on a živnost, not an accountant. 7 articles.
Getting a tax overpayment back in Czechia: why it happens and how to claim it
Advances are paid up front and sized on last year, so an overpayment in year one is normal rather than a mistake. Where it comes from, when it comes back, and why it will not come back by itself.
Paušální daň or the standard regime — which is better for a driver
The threshold, the payment and the point where the flat tax stops paying for itself. Worked through for a driver who counts what he keeps, not what he turns over.
How the ČNB rate works and why it matters to your settlement
The rate for the transaction date, not the payment date. Over a month the difference is real money. How the Czech National Bank publishes the rate and how it reaches your settlement.
Insurance advances: how much and when to pay
The first year is calculated at the minimum, after that on last year’s income. How social and health insurance advances work for a driver on a živnost.
Which costs actually reduce the tax base
Fuel, tolls, rent, insurance, phone. And what doesn’t count. A walk through a driver’s costs on the standard tax regime.
Your first annual return: what to prepare in advance
The list of documents worth collecting from January rather than in March. What a driver on a živnost needs for the first year of annual reporting.
VAT: when registration becomes compulsory
The turnover threshold, identified-person status and what changes on your invoices. What a driver on a živnost needs to know about VAT before the threshold gets close.
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