Every Czech town has its tax offices for the purpose of tax collection and for the registration of new entrepreneurs. It is a legal obligation of every entrepreneur to register at their relevant tax office as soon as he or she obtains a trade licence. If they trade with a trade licence they should find a relevant tax office in the area of their permanent address or according to the main company office. Listings of tax offices can be found on web sites of the Ministry of Finance or in the Yellow Pages. An entrepreneur is obliged to register at the tax office as a taxpayer (if he/she trades with trade licence as so called sole trader – OSVČ). In cases where they want to or if their incomes exceeds the limit as stated by the law, then they register as a VAT payer. If he/she employs other people, be it on a long term basis or casually he/she is also obliged to pay withholding tax for their employees. Necessary information can be obtained at the tax office.
They can also pay at the Tax Office an assessed income tax, eventually other taxes can be paid in cash on the cash desk and after they are paid, the entrepreneurs receive proof of payment. They also hand in a completed form either personally at the registry in the tax office or it can be sent by post. If they have an electronic signature they can send their income tax return by e-mail.
Other offices that have to be visited are the Health Insurance Company and Czech Social Security Administration. The first institution provides a free health service, providing that an entrepreneur regularly pays fees decided by law or according to tax. The Social Security Administration assesses retirement pensions, it is necessary to be registered there and pay a monthly fee. You can chose out of more Health Insurance Companies but there is only one Social Security Administration. Payments to these three institutions are requested by law for every citizen.
Tax Offices (in Czech)