Tax evidence

The tax evidence is a variation of the now revoked simple accounting (up to 2004). It is for individuals that have not become an accounting unit pursuant to law, are not a part of a company, nor registered in the Business Register and their turnover for last year has not exceeded 25 million CZK. The aim of tax evidence is to establish the income tax base (the difference between tax revenues and expenditures).

Standard range of our services:

  1. cashbook management
  2. book of claims and obligations management
  3. tangible fixed assets and small tangible fixed assets book management
  4. VAT return and recording obligations processing (VAT payers only)
  5. printing of the final versions of processed books
  6. accounting closure processing

In addition, if interested, several other services can be arranged:

  1. warehouse management
  2. invoice printing
  3. inventorying of stores (material, goods, products)
  4. inventorying of long-term property
  5. trip book processing
  6. daily revenue book processing
  7. regular document collection


Percentile (tariff) expenditure is a simple and effective way to apply the ependitures in tax return. Only the income and claims evidence is managed at a time, not the whole tax evidence. There is no need to prove tax evidence with the appropriate documents, they are calculated via a percentage of income. The amount of the percentage depends on the type of income.

The expenditures via a percentage of income of business incomes and other self-employment income is pursuant to § 7, section 7 of the income tax law.

Expenditure types for 2017

  1. income from agriculture, forestry and water management: 80%
  2. craft income: 80%
  3. income from the businesses of other: 60%
  4. other self-employment income via a special regulation: 40%
  5. income from the use of industrial or other intellectual property rights, copyright: 40%
  6. income from the exercise of an independent occupation: 40%
  7. income from the exercise of an independent occupation: 40%
  8. insolvency administrator income: 40%

Note: For 2009, amended by Act No. 289/2009 Coll., for 2010 amended by Act No. 362/2009 Coll. 


How does the tax evidence look like and how it is dealt with? Amended by Act No. 586/1992 Coll. – regarding the income tax.