REGISTRATION WITH THE TAX AND SOCIAL OFFICE
If you’ve set up a trade license, you’re liable to register with the tax office and social security administration.
You must apply to register with the tax office, and thus pay Czech taxes, within 15 days from establishing your trade license or business. This must be done at your local tax office, which falls within the jurisdiction of either your residence address if you’re registering as an individual (self-employed person), or your company’s registered address as listed in its incorporation papers filed with the Commercial Register if you’re registering as a legal entity. Upon registration, you’ll be assigned a tax number, known as a VAT number, which is needed for all communication with the Tax Office.
The first step to a successful registration with the Social Security Office (ČSSZ) is to report a specific date for the start of your business. Self-employed persons are obliged to do so no later than the eighth day of the calendar month following the month in which the activity was started. It’s also necessary to begin making monthly pension insurance contributions. Within 30 days after your successful registration, you should receive a letter sent via the Czech Post by ordinary mail. This letter will contain your variable symbol, which is also required for all communication with the social security office, as well as your bank account and the exact amount of your monthly deposit.