In 2026, reports on income and expenses (Přehled OSVČ) can now only be submitted electronically. While tax returns can still be submitted on paper, the social security office and insurance company will only accept data online.
Key Dates
The deadline for submission depends directly on how you reported to the tax office for 2025:
April 8, 2026 — for those who submitted their tax return on paper.
May 4, 2026 — for those who reported to the tax office electronically (the most common case).
August 3, 2026 — if your affairs are handled by a tax advisor or audit.
Who Must Submit a Report
The obligation to report to the Czech Social Security Administration (ČSSZ) and your health insurance company applies not only to active entrepreneurs. The form must be submitted by:
Everyone who had an active licence for at least part of 2025 (even if the income was zero).
Individuals for whom entrepreneurship was a secondary activity (pensioners, students, parents on parental leave).
Former entrepreneurs who closed their business last year but have not yet reported for it.
What to Do If You Don't Have a "Datová schránka"?
Although entrepreneurs are required to have an electronic mailbox (datová schránka), it is often canceled after closing a business. However, this does not exempt you from the obligation to submit the report online.
Alternative submission methods:
ePortál ČSSZ. You can fill out an interactive form. If you log in through Identity občana (e.g., bank identity), the data will be filled in automatically. You can send the form in XML format.
Electronic signature. If you have a certified signature, you can send the report through special interfaces (VREP/APEP).
Personal mail. If the business "datovka" is closed, but a personal one remains (as a natural person), it can also be used to send reports.
Exceptions to the Digital Rule
A paper version or a PDF scan by email is allowed only in extraordinary cases. For example, if the taxpayer has died and the heir submits the report on their behalf. In other situations, a technical failure or lack of internet access are not considered valid reasons for missing the electronic submission.
Tip: Do not postpone sending until the last day. When logging in through bank identity, the system automatically pulls most of the information, which saves time and protects against calculation errors.
