Starting a business as a self-employed person
6 tasks in suggested order
1. Determine whether the activity requires a trade license, another professional authorization, or falls outside the scope of the Trade Licensing Act, and register under the appropriate regime.
Before commencing a regulated activity.
Any municipal trade licensing office, or the relevant professional or other administrative authority.
Proof of identity, address of the registered office/business premises, fields of activity, and—for regulated activities—proof of professional qualification.
Unrestricted, craft, bound, and concession-based trades are subject to different requirements.
Official source: portal.gov.cz
2. Verify income tax registration and any additional tax obligations based on the nature of the activity; use the unified registration form only for the data it actually covers.
Upon commencement of the activity and within the deadlines specific to each tax.
Tax Office / Financial Administration online services.
Identification details, start date, type of activity, business premises, and expected tax regimes.
A trade license alone does not mean that all tax-related steps have been completed.
Official source: portal.gov.cz
3. Notify the Czech Social Security Administration (ČSSZ) of the commencement of self-employment and state whether it is to be a primary or secondary activity, including the reason.
No later than the 8th day of the calendar month following the month in which the activity commenced.
The relevant social security authority; via data box or electronic submission.
Notification of commencement and proof of the reason for secondary activity status, if required.
Voluntary sickness insurance for the self-employed is separate from mandatory pension insurance.
Official source: portal.gov.cz
4. Notify your health insurance company of the commencement of self-employment and correctly determine whether advance payments apply to you or if you are exempt due to another status.
Within the deadline specified for notifying the commencement of self-employment.
Your health insurance company or via the Unified Registration Form.
Start date, identification details, and documentation regarding any secondary business activity or status as a state-insured person.
Notification to the ČSSZ (Czech Social Security Administration) does not always replace the separate obligation towards the health insurance company.
Official source: portal.gov.cz
5. Ensure the data box for the self-employed individual is accessible, set up notifications, and check it regularly.
From the start of business operations and on an ongoing basis.
Data Box Portal.
Access credentials and a secure contact email/phone number for notifications.
Delivery can occur even without the message being read; ignoring the data box does not suspend statutory deadlines.
Official source: portal.gov.cz
6. Assess whether VAT registration is mandatory or voluntary and establish record-keeping for income, expenses, documents, and deadlines relevant to the chosen tax regime.
Before exceeding the threshold or prior to voluntary registration; maintain records from day one.
Tax Administration; a tax advisor for complex cases. (official Czech name: Finanční správa)
Turnover and transaction types, cross-border trade, invoicing details, and the chosen record-keeping method.
VAT rules and thresholds can change. Check the current conditions with the Czech Financial Administration before registering.
Official source: portal.gov.cz
