Business by profession

How to Do Business as… a Courier, Driver or Market Stallholder

Choose your profession and start step by step. The common foundation is always the same — notify your trade, set up your taxes and register for insurance. But each profession = a different trade licence and different obligations: for food delivery by bicycle, an unqualified trade (živnost volná) is sufficient; for taxi work you need a concession; and for market sales you must comply with the municipality's market regulations.

3 professions, 3 different trade licences notification 1 000 / online 800 Kč IČO within 5 working days watch out for DPH (VAT) with platforms

Courier — food delivery Bolt/Uber/taxi driver Stall and market sales

Choose your profession and get started

Courier — food delivery

Wolt, Foodora, Bolt Food — bicycle vs. car, identified person status and DPH (VAT).

Bolt, Uber, taxi driver

Concession for up to 9 persons, driver's authorisation, yellow vehicle sticker.

Stall and market sales

Unqualified trade licence, mobile business premises, market regulations and hygiene.

IT freelancer / programmer

Unqualified trade licence, 60% lump-sum expense allowance, DPH (VAT) for foreign clients.

Hairdresser, beautician

Craft trade or regulated trade, professional qualification, business premises and hygiene.

Tradesperson

Plumber, bricklayer, electrician — how to prove professional qualification.

Cleaning services

Unqualified trade licence (no qualifications required), quick start, favourable lump-sum expense allowance.

Lecturer, coach, consultant

Unqualified trade licence, accreditation only for retraining courses, DPH (VAT) in education.

Airbnb and short-term rental

Accommodation services vs. rental, tourist stay fee, DAC7.

A common start for every profession

Notify your trade unqualified trade or concession, depending on your profession — fee 1 000 Kč, online 800 Kč, IČO (business ID) within 5 working days → detail
Set up your taxes decide between flat-rate tax and lump-sum expense allowances; watch out for the identified person status for DPH (VAT) with platforms → detail
Register for insurance notify the start of activity to ČSSZ (Czech Social Security Administration) by the 8th day of the following month, and to your health insurance company within 8 days — minimum advance payments for 2026 below

Minimum advance payments and taxes for the self-employed (OSVČ) 2026 — common to all professions

Item	Main activity 2026	Note
Advance payment for social insurance	5 720 Kč/month (Jan–Jun 2026)	from 7/2026 it drops to 5 005 Kč — the amendment lowers the minimum assessment base from 40% to 35% of the average wage, with the overpayment refunded
Advance payment for health insurance	3 306 Kč/month	the same amount throughout 2026
Flat-rate tax — band 1	9 984 Kč/month	a forthcoming amendment is to lower the band during 2026 to approx. 9 162 Kč, with the overpayment refunded
Threshold amount for secondary activity	117 521 Kč/year of profit	up to this threshold no social insurance is payable for secondary activity
Threshold for compulsory DPH (VAT) registration	2 000 000 Kč/12 months	an ordinary courier, driver or stallholder will typically not reach this threshold

Amounts verified 2026 (ČSSZ, health insurance companies, the Tax Administration (Finanční správa)). The social advance payment and band 1 of the flat-rate tax will be reduced during 2026 by a pending amendment — always verify the current figures with an official source.

Each profession = a different trade licence (unqualified vs. concession)

It is not just a formality — the type of trade determines how quickly you can start. An unqualified trade (živnost volná) (courier by bicycle, selling goods at a market) you simply notify, and you can start trading immediately. A concession (car/scooter for delivery, taxi service for up to 9 persons for drivers) is issued by the authority by decision within 30 days and referred to the transport authority. For small vehicles, you fortunately do not need to demonstrate professional or financial competence — the concession is granted practically automatically.

Watch out for the identified person status with platforms

The most frequently overlooked obligation for couriers and drivers: as soon as a foreign platform (Wolt, Bolt, Foodora, Uber) deducts a commission from you for the first time, you must within 15 days register as an identified person for DPH (VAT) (§ 6h of the VAT Act). You then remit 21% DPH (VAT) yourself on the commission under the reverse-charge mechanism — you file a return only for the months in which you operated, by the 25th day of the following month. Domestically you remain a non-payer, and this does not affect your flat-rate tax. (Verified 2026.)

Frequently asked questions by profession

What trade licence do I need for food delivery?

By bicycle, e-bike, scooter or on foot, an unqualified (notifiable) trade licence is sufficient — most often trade field no. 51 transport, possibly supplemented by field no. 47 intermediation of trade and services. If you deliver by car or scooter up to 3.5 tonnes, you additionally need a concession for road motor freight transport up to 3.5 t. The authority issues the concession within 30 days, and you do not need to demonstrate professional or financial competence for it.

Do I need a taxi concession if I only drive through an app?

Yes. Even driving solely through Bolt, Uber or Liftago constitutes a taxi service under the law. You need the concession "Road motor passenger transport with vehicles for up to 9 persons including the driver", a taxi driver's authorisation (yellow card, minimum age 21, a driving licence from the Czech Republic or the EU, fee 1 000 Kč, valid for 5 years) and a yellow registration sticker on the vehicle (fee 500 Kč). The platforms are merely intermediaries — you are the carrier. The local geography exam was abolished in 2020 and a taximeter is not required.

What is an identified person and who does it apply to?

An identified person is a "VAT payer only for cross-border supplies" — domestically you remain a non-payer and invoice without DPH (VAT), but on the commission received from a foreign platform you remit 21% DPH (VAT). This applies to practically every courier and driver working with Wolt, Bolt, Foodora or Uber. You must register within 15 days of receiving the first commission. A stallholder selling ordinary goods at a market is usually not affected.

Do I need a trade licence to sell at a market?

For the regular resale of goods, yes — an unqualified trade licence "Wholesale and retail" is sufficient (fee 1 000 Kč). A stall counts as mobile business premises that you do not need to notify to the trade licensing office (živnostenský úřad) in advance, but you must display your name, IČO and registered business address. Without a trade licence you may legally sell only unprocessed surpluses from your own garden or genuinely incidental income of up to 50 000 Kč per year. For foodstuffs you additionally must register with the SZPI (at the latest on the day of starting), and for animal products with the regional veterinary administration.

Do I have to register for flat-rate tax for all professions?

No, flat-rate tax is voluntary. For beginners and those running a secondary activity with low income, it is often more advantageous to claim lump-sum expense allowances (60% for an unqualified trade) and the taxpayer credit of 30 840 Kč per year — income tax then frequently works out to zero. The flat-rate tax (band 1: 9 984 Kč/month, falling to approx. 9 162 Kč during 2026) is more beneficial with stable main-activity income. In either regime, however, you must still address the identified person status for DPH (VAT).

First you need a trade licence

Before you start driving or selling, notify your trade. The complete procedure (online and in person), fees and post-registration obligations are set out in the main guide.

How to set up a trade licence