Ing. Roald A. van de Munt
Founder · Senior expat accountant and business consultant
English · Deutsch · Nederlands · Čeština
I have advised expats and foreign entrepreneurs in the Czech Republic for almost 20 years, and I am an expat myself. Thousands of foreigners started their business here with my help. I know the Czech rules, but above all I know what happens when your life and your income cross borders.
Together with certified tax advisor Ing. Karel Zacko (CZ Tax Advisor #4794) and our team of qualified accountants, I handle consultancy, accounting, your income tax return and your VAT returns under one roof. You talk to the person who understands your whole situation, not to a desk that only enters invoices.
Ing. Karel Zacko
Certified tax advisor (daňový poradce) · CZ Tax Advisor #4794
Where experience makes the difference
Filling in a Czech tax form is the easy part. The real questions start when part of your life is somewhere else:
- Tax residency and tax treaties: the 183-day rule, where you are a tax resident, and which country may tax which income, especially in your first and last year in the Czech Republic.
- Income from abroad: foreign clients, a foreign employer, rental income, investments, crypto, dividends from an s.r.o., a US LLC or another foreign company.
- Invoicing across borders: Czech clients, businesses in other EU countries, clients outside the EU, foreign currencies and foreign bank accounts.
- VAT: when you must register, VAT-light or full VAT, the EU sales list (souhrnné hlášení) and the exceptions.
- The right structure and method: trade license or s.r.o. (for almost every freelancer the trade license wins), and the 60/40 method or the flat-tax method.
Our tax planning model calculates what you will owe, also for a mix of self-employment, employment, rental income, investments and dividends. So you decide on numbers, not on guesses.
Your income tax return
Every year we prepare and file your Czech income tax return, together with the yearly overviews for social security and health insurance. If you are a Czech tax resident, that means your worldwide income: we check the tax treaty with the other country, so you do not pay tax twice.
For a trade license there are three methods:
- The 60/40 method: 60% of your revenue (up to 2,000,000 CZK) counts as expenses, without receipts. The right choice for most of my clients, and always our advice for your first year.
- The flat-tax method (paušální daň): one fixed monthly payment for tax, social and health, and no tax return. Often worth it from your second year, but not for everyone, and with limitations. See why only from the second year.
- Real expenses: revenue minus your real costs. Rarely better than 60/40 for a freelancer.
The deadline is in the spring of the following year, and we can extend it by 3 months as your tax advisor. You do not need to bring any papers: we work remotely, by email or a shared folder. The income tax return costs from 6,500 CZK; see income tax return filing.
Your VAT returns
Many freelancers do not need a VAT registration. Then you only need the yearly income tax return, and no accounting during the year.
You do need a VAT registration when you invoice businesses in other EU countries (at least VAT-light), or when your revenue from Czech sources is above 2,000,000 CZK in a calendar year or 2,536,500 CZK within 12 consecutive months (full VAT).
- VAT-light (identified person): you file a VAT return and an EU sales list only for the months you invoice EU businesses or buy services from abroad. You cannot claim Czech VAT back, and for Czech clients you stay without VAT.
- Full VAT: a VAT return and a control statement (kontrolní hlášení) every month, plus an EU sales list when you have EU clients. You can claim VAT on your Czech expenses. New businesses rarely get full VAT right away.
We file your VAT returns with a VAT subscription from 1,800 CZK a month, or pay as you go from 2,000 CZK per filing.
