A useful handoff connects three things: the business event, its source document, and the movement of money. An invoice does not prove settlement, while a bank line does not explain tax treatment. Give your accountant one declared-complete package, not ten unrelated email threads.
This guide is for a foreign sole trader operating in Czechia as an OSVČ (osoba samostatně výdělečně činná, a self-employed individual). Czech daňová evidence covers income, expenses, assets, and debts. Its basis is the Income Taxes Act, with additional records under the VAT Act. The Financial Administration summarises the regime on its official OSVČ page.
Agree one channel, cut-off, and definition of “complete”
Confirm the monthly deadline, secure delivery channel, file formats, and the procedure for late changes. A practical rhythm is data entry by day 5, reconciliation by day 7, and handoff by day 8. Put anything still missing on an exception list with the date requested from the supplier.
Use folders and names that sort without translation
2026/
2026-06/
01_issued-invoices/
02_received-documents/
03_bank-and-platforms/
04_cash/
05_assets-and-contracts/
06_tax-and-exports/
99_questions-and-missing/Name a file 2026-06-15_VF-2026-0042_Alfa_18150-00-CZK.pdf: ISO date, type and number, counterparty, amount, and currency. Avoid slashes, colons, and “scan001.” Mark a replacement with a correction date and explain the change.
Issued invoices and received documents
Send all issued invoices, final invoices, credit notes, and tax documents for received advances. Preserve the number, customer, issue date, DUZP (the Czech VAT tax-point date), due date, currency, and VAT treatment. A proforma is not itself a tax document, although receiving the advance may trigger one.
Add the settlement status: paid, partly paid, overpaid, offset, paid by a third party, or open. Split one receipt covering several invoices and keep platform fees separate from gross sales. State whether a cancelled item was imported earlier.
Received documents include supplier invoices, receipts, received credit notes, contracts, and evidence of business purpose. A card list alone is insufficient. Mark payment date, private use, business-use percentage, and expenses you will not claim. Link a credit note to the original document and refund.
Payments, bank platforms, and cash
The payments package must reconcile opening to closing balances for every business account and platform. Send complete statements from banks, card processors, Wise, Revolut, PayPal, or similar services. Label owner deposits, private withdrawals, internal transfers, and refunds. Break a platform payout into gross sale, fee, FX conversion, and net payout.
For cash, provide opening balance, receipts, expenses, bank transfers, and closing balance, with a document for every movement. An ATM withdrawal is not automatically a tax expense, and a card purchase is not a cashbook entry. Count the physical balance monthly.
Foreign currency, assets, and exceptional events
For each foreign currency item, retain original amount and currency, conversion date, rate and source, CZK value, actual settlement, and fees. The document rate can differ from the payment rate. Taxorio supports foreign-currency expenses converted to CZK, but does not currently support ordinary creation of new non-CZK invoices.
A laptop, vehicle, or machine may belong in assets, not ordinary monthly expenses. Supply the invoice, date placed in service, serial number, related acquisition costs, business-use share, and any disposal or damage. Also flag loans, leasing, grants, insurance proceeds, and long-term contracts.
Put VAT exceptions and corrections on the cover sheet
VAT exceptions include reverse charge, EU and third-country supplies, 0% or exempt transactions, proportional deductions, missing DIČ, historic rates, advances, and a deduction claimed later than DUZP. Zero is not one universal VAT-return box. The Financial Administration explains the control statement on its official Kontrolní hlášení DPH page.
Keep corrections, refunds, credit notes, cancellations, and late revisions together. Record the original number, reason, discovery date, and whether the old version was imported or filed. Never silently replace an earlier PDF.
What Taxorio exports actually contain
POHODA and Money S3 XML: the accounting export is currently in limited access for allowlisted accounts, not generally available to every PRO user. Where the card is visible, a monthly, quarterly, or annual file contains issued standard and final invoices, credit notes, tax documents for received advances in ISSUED, PAID, or OVERDUE status, plus received expense documents. Issued invoices are selected for the period by DUZP (taxableSupplyDate); received expenses by taxableSupplyDate, falling back to expenseDate only when taxableSupplyDate is missing. Proformas and cancelled invoices are excluded. Issued invoices carry lines; expenses carry summary amounts. See the accounting-export help.
The XML does not transfer payment settlement, bank statements, cashbook entries, attachments, or an asset register. Paid items therefore require matching after import. Foreign expenses use CZK values with notes; reverse charge, 0% VAT, reduced business use, shifted deduction periods, and cancellations need review. POHODA uses Windows-1250; Money S3 limits document numbers to ten characters.
Income-and-expense CSV: all users on FREE and PRO can download the annual cash-basis CSV. It contains paid income and paid expenses with dates, counterparty, number, DUZP, payment date, base, VAT, total, and business-use percentage. It excludes unpaid items, attachments, bank lines, and a fixed-asset register.
ISDOC: an issued-invoice PDF generated on FREE or PRO within plan limits embeds ISDOC 6.0.2 with party identifiers, type and dates, invoice lines, VAT, totals, and available payment details. It is one document, not a monthly ledger or proof of payment. Taxorio also reads supported received .isdoc/.isdocx files; see the ISDOC help.
Tax XML: DPHKH1 and DPHDP3 require PRO. DPHKH1 is for VAT payers; DPHDP3 is for VAT payers and an identifikovaná osoba in a relevant transaction month. DPFDP7 also requires PRO and builds the self-employment section from paid income and expenses or percentage expenses. It does not automatically cover employment, rent, investments, personal deductions, children, or every allowance. See the DPFDP7 help.
Checklist by Czech tax status
- Non-VAT payer using actual expenses: documents, settlements, bank, cash, foreign currency, assets, private-use shares, and corrections.
- VAT payer (plátce DPH): add DUZP, deduction date, DIČ, rates, reverse charge, advances, credit notes, and reconcile DPHDP3 with DPHKH1.
- Identified person (identifikovaná osoba): received B2B services from EU suppliers, services from third-country suppliers, and intra-Community acquisitions of goods for which it must account for Czech VAT; it files DPHDP3 only for months with relevant transactions, accounts for the tax without an input-VAT deduction, and does not file DPHKH1.
- Percentage expenses or flat-tax regime: retain complete income, payments, receivables, other income types, and evidence that conditions are met; VAT duties follow VAT status separately.
Questions for your accountant before closing the month
- Is any document, statement, or payment explanation missing?
- Which receivables and payables remain open?
- Should a purchase be capitalised or allocated across periods?
- Are the rate, reverse charge, and VAT period correct for foreign items?
- Have credit notes, cancellations, and late corrections updated earlier data?
- Do you need my decision on business purpose, private use, or weak evidence?
Save a handoff record with date, period, file index, export version, and unresolved questions. The next close then begins from an agreed position.