1. Monthly advances for health and social insurance

One of the most important obligations of the self-employed is the regular payment of monthly advances for health and social insurance. Tas a a.

• Minimum amount of advance payments for 2025:
  • Health insurance: 3 143 CZK per month.
  • Social insurance: 4 759 CZK per month.
• Dati dati di pagamento: Advances sono sempre dati da 1 giorno del mesmo in quando sono paido fino il 8. giorno del mesmo seguente.
  • Ejemplos: Pembro de advancada para Januar 2025 debe ser paido no más posteriores de Febrero 8, 2025.
• What happens when you're late: If you don't pay your advances on time, you're at risk of penalties for each day of delay. This can annoyingly increase your costs.
• How to make payments easier:
  • Permanent order: Set up automatic payments in your banking so you don't forget anything.
  • Kalender: Utilizar un calendario de papel ou para registrar datos.

2. Dates for filing a tax return for 2025

In 2025,:

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1. Papierfilering

• Deadline: Until Tuesday, April 2, 2025.
• Where to file: In the mailroom of the tax office or by mail (decides the stamp of the post office).

2. Filing electronically

• Deadline: Until Thursday, May 2, 2025.
• How to file: Via the My Taxes data box or portal, where you can fill out an interactive form.

3. Filing through a tax advisor

• Deadline: Until Monday, July 1, 2025.
• Condition: By April 2, 2025, you must notify the tax authority that you are using the services of a tax advisor.

Data boxes: Mandatory for all self-employed

From 2023, all self-employed individuals will have data boxes automatically set up, which means that tax returns must be filed electronically. Utilizing a data box has its advantages:

• Easier communication: Documents can be sent and received easily.
• Save time: Electronic filing is faster than paper forms.

For filing returns, we recommend using the My Taxes portal, which intuitively guides you through the entire process.

Other important obligations of the self-employed in 2025

Overviews for the Health Insurance Company and the Social Security Administration

In addition to the tax return, you must also file reports on income and expenses:

• Deadline: Within one month after filing your tax return.
• To whom to hand over: to your health insurance company and to the Czech Social Security Administration

Document archiving

By law, you must keep accounting documents and records for at least 10 years. Questo includono:

• Invoicing, account statements, contracts and other important documents.
• Tip: Use cloud storage or accounting programs for secure archiving.

Obligation to pay VAT (if you are a payer)

If you exceed the turnover of 2 million CZK per year, you automatically become a VAT payer. This brings with it additional responsibilities, such as keeping tax records and filing VAT returns.

Practical tips for self-employed

1. Kalender av data

• Record the due dates for advances, reports and declarations. Apps like Google Calendar can send you automatic notifications.

2. Automate payments

• Set up standing orders or use the scheduled payments feature in banking.

3. Tax Deductions

• Take advantage of the possibility of deduction for supplementary pension insurance, life insurance or mortgage interest, for example.
• Consider lump-sum expenses if you don't have an accurate record of costs.

4. Financial Management Tools

• iDoklad or Fakturoid: They will help you with invoicing and revenue records.
• Tax calculators: Useful for quickly calculating advances and taxes.

5. Regular accounting checks

• Regularly review your income and expenses to keep an eye on your financial situation.

The most common self-employed mistakes and how to avoid them

• Delay in filing: Always keep an eye on deadlines, delays can lead to fines.
• Incorrectly completed return: Check all data, if necessary, use the services of a tax advisor.
• Forgotten advances: Automate your payments to avoid penalties.

Entrepreneurship as a self-employed person brings freedom, but also responsibility. Timely payment of advances, correct filing of tax returns and compliance with all deadlines will save you both worries and money. Take advantage of modern tools that will make administration easier for you, and do not hesitate to contact the experts if you are not sure.

Meet deadlines, keep your documents in order and enjoy the freedom of doing business without undue stress!

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