One of the first questions you face when you start out as an OSVČ (osoba samostatně výdělečně činná — a self-employed person, a sole trader) is whether you need an accountant or a tax adviser at all, or whether software will do. There is no single answer. It depends on how complicated your situation is, how many transactions you handle and how much of the subject you are willing to learn yourself. This article sets out where an app genuinely covers the job, where professional judgement is not optional, what each route costs, and why many sole traders end up using both.
What a typical sole trader actually has to do
Before comparing, it helps to lay out the work:
- Throughout the year: issuing invoices, recording income and expenses, scanning receipts, watching DPH (VAT) if you are registered, chasing unpaid invoices, and assembling the figures behind the VAT control report.
- Quarterly or monthly (VAT payers): the VAT return, the control report and, where relevant, the EC Sales List.
- Once a year: the personal income tax return, plus the přehled — the annual statement of income and expenses for ČSSZ (the social security administration) and for your health insurer.
- Ad hoc: tax planning, unusual situations, and advice when your circumstances change.
The real question is which of these you can handle yourself with software, and which need someone who does this for a living.
When an app is enough
An invoicing and records app such as Taxorio covers the whole job in the following cases.
1. A straightforward sole trader with Czech clients
If you invoice Czech companies or individuals, have no income from abroad and run a single, simple activity on one živnost (trade licence), an app covers almost everything you do. You issue an invoice, record an expense, and file a return at the end of the year.
2. You claim flat-rate expenses
If you use the percentage expense allowance (40%, 60% or 80% of income), your tax return is considerably simpler. You do not categorise expenses, work out depreciation or do complicated arithmetic — you add up the income, apply the percentage and fill in the form. The app totals the income for you.
3. You are not registered for VAT
A non-payer files no VAT return, no control report and no EC Sales List. That removes a large share of the paperwork, and with it a large share of the risk. Invoicing and keeping a record of income and expenses really is a simple matter.
4. You are on the flat tax
Since 2021 a sole trader whose income stays under the stated limit can use the paušální daň (flat tax) regime. You pay one monthly amount that covers income tax, social security and health insurance, and you file no tax return and no annual statements. The app then serves mainly for invoicing and for your own records.
What an app typically gives you
A modern invoicing app such as Taxorio provides:
- Invoicing — automatic numbering, QR payment codes in the Czech SPD format, a choice of PDF templates (Aurora, Modern, Classic), duplicating an existing invoice, and recurring invoices
- ARES and VIES lookups — client details filled in automatically from an IČO (Czech business ID) or a DIČ (tax ID)
- Expense records — a fixed set of categories (software, hardware, office supplies, rent, phone and internet, travel, fuel, vehicle, services and others) and AI reading of scanned receipts
- VAT support — XML files for the control report (DPHKH1), the VAT return (DPHDP3) and the income tax return (DPFDP7)
- A financial overview — a dashboard showing income, expenses, the VAT balance and outstanding invoices
- AI features — receipt recognition using Google Gemini Flash, and a Claude connector over MCP (PRO plan) so you can ask about your own data in plain language
In Taxorio the PRO plan costs 69 CZK a month, or 690 CZK if you pay for a year, removes the limits on invoices and expenses and raises AI scans to 150 a month. The FREE plan gives you 2 invoices, 5 expenses and 5 AI scans a month, which is enough to find out whether the tool suits you.
When you need a tax adviser
There are situations where software alone is not enough and expertise is necessary.
1. Income from outside the EU
If you invoice clients outside the European Union (the United States, the United Kingdom after Brexit, Asia), double taxation treaties, the rules for taxing foreign income and possibly withholding tax in the client's country all come into play. A mistake here can be expensive.
2. Income from several sources at once
If you have employment income (§ 6), business income (§ 7), rental income (§ 9) and perhaps capital income (§ 8) in the same year, getting the return right requires understanding how the partial tax bases interact.
3. Converting to an s.r.o.
Thinking about moving from sole trader status to a limited company? That decision has significant tax, legal and administrative consequences. A tax adviser will help you judge whether and when it pays off, and will take you through the process.
4. VAT registration with complex transactions
If you combine domestic and cross-border supplies, triangular trades, goods sent to the EU, reverse charge and other special VAT treatments, professional help is close to essential. A VAT mistake can lead to fines and interest.
5. A tax audit
If you receive notice that a tax audit is starting, go to a tax adviser. An adviser is entitled to represent you before the tax office and knows how these proceedings run. In this situation the fee comes back many times over.
6. Property and investments
Renting property out, selling property (with the exemption that follows the time test), investing in securities, cryptocurrency — each has its own tax rules, and those rules change regularly.
7. Taking on workers
As soon as you employ someone, even on a DPP or DPČ (the two Czech agreements for work outside an employment contract), you acquire payroll accounting, contributions, the annual payroll reconciliation for employees and a set of further duties. Here an accountant or payroll specialist is practically unavoidable.
What each route costs
Let us look at the real numbers.
An invoicing and records app (Taxorio)
- FREE plan: 0 CZK a year (2 invoices, 5 expenses and 5 AI scans a month)
- PRO plan: 690 CZK a year when paid annually, otherwise 69 CZK a month, with no limit on invoices or expenses and 150 AI scans a month
A tax adviser or accountant
- A simple return (flat-rate expenses, not VAT registered): 1,500–3,000 CZK a year
- Tax records plus the return (VAT registered, real expenses): 5,000–12,000 CZK a year
- Ongoing bookkeeping (documents processed monthly): 1,500–4,000 CZK a month, so 18,000–48,000 CZK a year
- A one-off consultation: 1,000–3,000 CZK an hour
The gap is wide: a single hour with an adviser costs roughly what two years of the PRO plan cost. But the comparison only means something if the app really does cover your needs. If your situation calls for an expert, economising on the adviser is a false saving.
The combination that usually works: app plus adviser
For many sole traders the best answer is both. In practice it looks like this.
Day to day: the app
During the year you use Taxorio for the routine work:
- issuing invoices, with automatic numbering, QR codes and ARES lookups
- recording expenses — scanning receipts and categorising them
- watching the financial dashboard: income, expenses, VAT and receivables
- generating the XML exports for VAT — the control report and the VAT return
- keeping an eye on unpaid invoices and on cash flow
Once a year, or when something unusual happens: the adviser
You bring the adviser in when you need judgement rather than data entry:
- preparing the annual tax return, especially if your situation is more involved
- deciding between flat-rate and real expenses, or whether to register for VAT
- advice when life changes — marriage, a child, buying property, converting to an s.r.o.
- anything out of the ordinary: foreign income, a tax audit
Why the two fit together
- An adviser values organised data. Instead of a box of unsorted receipts, they get a clear export from Taxorio with categorised expenses, income and issued invoices.
- You buy fewer of the adviser's hours. They do not spend their time sorting documents and building basic records, so you pay for professional work rather than administration.
- The XML exports do part of the job. Taxorio produces XML files for the VAT return (DPHDP3), the control report (DPHKH1) and the income tax return (DPFDP7). An adviser can take those as a starting point and check and complete them.
The total is usually lower: you pay 690 CZK a year for the app, and less to the adviser, because you hand over data that is ready to work with.
How to recognise a good tax adviser
If you decide to use one, choose carefully:
- Registration — a Czech tax adviser must be listed with the Chamber of Tax Advisers of the Czech Republic (www.kdpcr.cz). Check it.
- Specialisation — some advisers focus on individuals and sole traders, others on companies. Pick one who works with situations like yours.
- Communication — a good adviser explains why they recommend something, not only what you should do. You should end up understanding your own tax position.
- Availability — you need someone who answers a question in days, not weeks.
- A clear fee schedule — ask for it in advance, and be wary of anyone who cannot give you an indicative price.
Clear-cut cases
An app is plainly enough
- a self-employed programmer, not VAT registered, invoicing 2–5 Czech companies, claiming flat-rate expenses
- a freelance designer, not VAT registered, 3–10 invoices a month, simple records
- a sole trader on the flat tax — income under the limit, no return to file
- someone in their first year of business, with low income and a simple situation
You plainly need an adviser
- self-employment combined with a job and rental income
- income from the United States or another non-EU country, where a double taxation treaty applies
- you are planning to convert to an s.r.o.
- you have people working for you, including on a DPP or DPČ
- you have received a request from the tax office, or notice of a tax audit
- you trade cryptocurrency or invest in securities
Cases for both
- a VAT-registered sole trader with Czech and foreign clients — the app throughout the year, the adviser once a year
- a sole trader claiming real expenses and depreciation — the app for records, the adviser for the return
- a growing business approaching the move to an s.r.o. — the app for operations, the adviser for strategy
What to do now
If you are still unsure which way to go:
- Start with the app. Register in Taxorio — the FREE plan costs nothing — and begin issuing invoices and recording expenses. That alone gives you a picture of your business.
- Assess your situation. Not VAT registered, Czech clients, flat-rate expenses? The app is probably all you need. More complicated than that? Consider a single consultation.
- A consultation does no harm. Many advisers offer a first meeting free or at a reduced rate. Have someone tell you whether your situation needs regular professional attention.
- Review it periodically. Your business changes. What was enough in year one may not be enough in year three.
In short
An invoicing app and a tax adviser are not alternatives; they are complementary. An app such as Taxorio is strong at the daily work — invoicing, expense records, the financial overview and generating tax exports. A tax adviser brings judgement for complicated situations, the annual return and strategic decisions. For a straightforward sole trader who is not VAT registered, earns in Czechia and claims flat-rate expenses, an app at 690 CZK a year is enough. For anything more involved, the sensible answer is both: the app for operations, the adviser for expertise. What matters most is starting your records early — the sooner your data is organised, the simpler and cheaper everything downstream becomes, whether you do it yourself or hand it over. For a look at what else is on the market, see our comparison of invoicing software for Czech freelancers.
Current price ranges for accounting services and three ways of working with an accountant: How much an accountant costs for a sole trader in 2026.
Taxorio scope: Taxorio provides invoicing and income/expense records for Czech sole traders. It is not full accounting or personalised tax advice. For an unsupported or unusual case, verify the treatment with a Czech accountant or tax adviser before filing.