Registering as self-employed with the tax office

The income tax registration that follows a trade licence, and the DIČ you get from it.

What this actually is

Once you hold a trade licence you are OSVČ (osoba samostatně výdělečně činná — a self-employed person) and must register for income tax. In practice the registration can usually be made through the same unified form at the trade licensing office, which forwards it to the tax office, social security and your health insurer.

Who it applies to

Anyone starting self-employed activity in Czechia.

When it's required

Within 15 days of starting the activity.

Step by step

1
Use the unified registration form
The jednotný registrační formulář at the trade licensing office covers tax, social security and health insurance in one filing.
2
Receive your tax identification number
The tax office issues a DIČ, which is your tax identification number.
3
Decide how you will calculate expenses
Real expenses with bookkeeping, or the flat percentage of income allowed for your activity.
4
Set up records from day one
Keep invoices issued and received; the format matters less than being complete.
5
Diarise the return and advances
Returns are annual; advances may become payable once your liability passes the threshold.

Documents to bring

Trade licence extract
Identity or residence document
Bank account details

Who decides

Financial Administration (local tax office)

Official information

Financial Administration of the Czech RepublicOfficial source
Trade Licensing Register (RŽP)Official source

Last checked: 1 September 2026

This is a plain-English explanation, not legal advice. Requirements change and individual cases differ — confirm with the responsible authority before acting. Information last checked 1 September 2026.