Daně OSVČ 2026: paušální daň, výdajové paušály a přiznání
Kolik odvedete státu jako živnostník v roce 2026? Projděte si daň z příjmů, výdajové paušály, paušální daň i t...
DPH (VAT) for OSVČ
VAT for the self-employed in 2026
When it comes to DPH (VAT), there are three possible statuses: non-payer (the ordinary situation), VAT payer (from a turnover above 2 million Kč) and identified person — a trap you fall into simply by buying advertising on Google or Meta. Here you will find out where you stand and what you need to do.
VAT payer from a turnover of 2 mil. Kč
2nd threshold 2 536 500 Kč
identified person 21 %
identified-person registration within 15 days
Three statuses: where do you stand with VAT?
VAT non-payer
the default status
Turnover up to 2 000 000 Kč per calendar year and no cross-border services. You invoice without VAT and have no VAT return or VAT control statement to deal with.
What counts towards turnoverIdentified person
the most common trap
You buy advertising (Google, Meta) or pay a commission to a platform. You remain a non-payer for domestic purposes, but on the cross-border service you remit 21 % VAT with no right to a deduction.
Registration within 15 daysVAT payer
from a turnover of 2 mil. Kč
Your turnover exceeded 2 000 000 Kč per calendar year (or you register voluntarily). Output VAT, the right to deduct, a VAT return and a VAT control statement.
Flat-rate tax vs. VATVAT limits, thresholds and deadlines 2026
| Situation | Threshold / deadline 2026 | What it means |
|---|---|---|
| Mandatory VAT payer registration (1st turnover threshold) | 2 000 000 Kč / calendar year | You file the application within 10 working days of exceeding the threshold. You usually become a payer only from 1 January of the following year (you may choose an earlier date). |
| VAT payer status by operation of law (2nd turnover threshold) | 2 536 500 Kč / calendar year | Once exceeded, you become a payer by operation of law from the very second day after exceeding it. Again, you must file the application within 10 working days. |
| Identified person — acquisition of goods from the EU | 326 000 Kč / calendar year | Once the value of goods acquired from another EU member state exceeds this amount, you become an identified person (§ 6g). |
| VAT payer registration — application | 10 working days from exceeding | The deadline for filing the application for VAT registration (in force since 1 January 2025). |
| Identified person registration — application | 15 days from the obligation arising | E.g. from the day of receiving a foreign service or paying an advance payment (§ 97). |
Since 1 January 2025, turnover is counted per calendar year (January–December), not over the last 12 months. Turnover also includes unpaid invoices (the date of the taxable supply is decisive); it does not include the sale of fixed assets. Source: the Tax Administration (Finanční správa), Act No. 235/2004 Coll. on VAT (§ 4a, § 6g, § 97) — verified 2026.
Caution: advertising on Google or Meta turns you into an identified person
As soon as you, as a non-payer, pay for advertising on Google Ads, YouTube, Meta / Facebook or Instagram, subscribe to a SaaS service (Canva, Adobe, Microsoft) or pay a commission to a platform (Wolt, Bolt, Foodora, Uber, Booking, Airbnb, App Store, Google Play), the obligation to become an identified person arises. Within 15 days you register and from the price of the service you self-assess 21 % Czech VAT (the reverse-charge regime) — with no right to a deduction. The obligation also arises on the day you pay an advance payment, if you pay in advance. Source: § 6h and § 97 of the VAT Act, BusinessInfo.cz (MPO) — verified 2026.
Are you an identified person for VAT?
Tick what applies — a single situation is enough to make you an identified person.
An indicative assessment, not binding legal or tax advice. Verify your specific situation with the authority or an adviser.
Result
⚠️ You become an identified person
At least one situation applies to you. Within 15 days of the supply, file the registration application (§ 97) — you will get a DIČ. You do not become a domestic VAT payer, but you pay 21 % VAT on cross-border supplies (reverse charge) and file a return and a recapitulative statement.
How VAT and the identified person workResult
The identified person does not apply to you yet
None of the triggers fit you. As soon as you start buying ads or services from the EU, this changes — come back and check again.
More about VAT for the self-employedExample: how much extra you pay on advertising or a commission
A self-employed graphic designer (a non-payer) pays Google 5 000 Kč for advertising in March 2026. With that he becomes an identified person — within 15 days he registers, by 25 April 2026 he files a VAT return and remits 21 % = 1 050 Kč of Czech VAT on the service. He cannot deduct this VAT; he pays it on top. In months without cross-border supplies he files no return.
It works the same way for couriers: a Bolt commission for January in the amount of 1 000 Kč means VAT of 21 % = 210 Kč remitted to the tax office by 25 February. Practically anyone who cooperates with a foreign platform must become an identified person. We cover it in detail in the guide Courier and food delivery as a self-employed person. Source: § 6h–6i, § 101–102 of the VAT Act — verified 2026.
Frequently asked questions about VAT for the self-employed
Can I be an identified person and at the same time be in the flat-rate income tax regime?
Yes. An identified person is not a VAT payer (for domestic purposes they remain a non-payer), and the very condition for the flat-rate tax is that the self-employed person (OSVČ) is not a VAT payer. You can therefore be in the flat-rate income tax regime and at the same time be an identified person who remits 21 % VAT on a cross-border service. More in the Flat-rate tax 2026 section.
Does an identified person file a VAT control statement?
No. The VAT control statement is filed only by VAT payers, not by identified persons. An identified person files a VAT return only for the months in which a cross-border supply occurred, and additionally a recapitulative statement when providing a service to the EU. Everything by the 25th of the following month.
When does a self-employed person become a VAT payer?
Upon exceeding a turnover of 2 000 000 Kč per calendar year; you file the application within 10 working days and usually become a payer from 1 January of the following year. If in the same year you also exceed the second threshold of 2 536 500 Kč, you become a payer by operation of law from the very second day after exceeding it.
Is voluntary VAT registration worth it?
It depends on your customers and inputs. Voluntary registration is worth it when your customers are predominantly VAT payers (who will deduct the tax) and you have high VAT-bearing inputs on which you claim a deduction. Conversely, it is not worth it if you sell to end consumers (non-payers) — output VAT only makes the price more expensive and adds administration, including the VAT control statement.
Do I have to become an identified person if I buy advertising on Facebook just once?
Yes. The obligation arises with the very first purchase of a service from a person not established in the country (advertising, SaaS, a platform commission). Within 15 days you register and from the price of the service you remit 21 % Czech VAT by way of self-assessment, with no right to a deduction. The identified-person status then remains with you for any further cross-border supplies as well.
What is the VAT rate in 2026?
The rates are unchanged compared to 2025: the standard rate of 21 %, the reduced rate of 12 % (including foodstuffs, medicines, accommodation, catering services without alcohol, and public transport) and the zero rate of 0 % (books, e-books and audiobooks). If goods or a service are not explicitly listed under the reduced or zero rate, the standard 21 % applies automatically.
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Not sure whether you need to deal with VAT?
Go through the self-employed persons' tax overview and compare the flat-rate tax with an ordinary return. For cross-border services, always bear in mind the identified-person obligation.