Přehled o příjmech a výdajích (Overview of income and expenses) is an annual report for OSVČ (self-employed status). 🔴 Main points: there are two of them, and neither is a tax return.
Where to submit
- ČSSZ (Czech Social Security Administration, via OSSZ) — for social insurance;
- zdravotní pojišťovna (health insurance company) — for health insurance.
By submitting your tax return, you have not completed these two reports. They are different documents for different institutions.
Deadlines for 2025
- Paper tax return → overview reports by May 4, 2026 (to both ČSSZ and the insurance company).
- Via a tax advisor → by August 3, 2026 (both).
- If you do not have to submit a tax return → overview report to the insurance company by April 8, 2026.
Underpayment — 8 days
Any underpayment must be paid within 8 days after submitting the overview report.
🆕 Change for 2026
From January 1, 2026, the overview report to the health insurance company will be submitted only electronically — for those who have a data box. And OSVČ always and must have one.
