VAT and tax exports · 5 min read

Personal income tax (DPFO) for the self-employed (OSVČ)

How Taxorio calculates the self-employed tax base, how it generates the DPFDP7 XML return for MOJE daně, and what you have to add yourself before filing.

The self-employed tax base

Personal income tax (DPFO) for the self-employed (OSVČ) is based on the partial tax base from business activity (§ 7 ZDP). The tax base is the difference between income and expenses from self-employment. An OSVČ chooses one of two methods for claiming expenses:

  • Actual expenses — you record your real costs (invoices, receipts). You have to keep tax records or statutory accounting.
  • Flat-rate expenses — you claim expenses as a percentage of income (80%, 60%, 40% or 30%, depending on your field). Simpler paperwork: you don't have to document receipts for income-tax expenses, you only record income and receivables (§ 7 odst. 8 ZDP). Your right to a VAT deduction is not affected by this in any way — income tax and VAT are two separate taxes, and a VAT payer using flat-rate expenses claims the deduction as usual.
💡 Tip: you set the expense method in Taxorio under Settings → Company details (the Expense flat rate section). Taxorio then calculates the tax base automatically, following the method you chose.

How Taxorio calculates the tax base

Taxorio processes data from issued invoices (income) and recorded expenses (costs) for the calendar year.

  • With actual expenses: tax base = sum of paid income − sum of tax-deductible expenses.
  • With flat-rate expenses: tax base = sum of income × (1 − the flat rate).
  • A foreign-currency invoice enters income at the amount that actually arrived, converted at the CNB rate on the day of payment (§ 38 of the Income Tax Act); the VAT on the document stays fixed in crowns at the rate on the day of supply, so the whole exchange-rate difference is income. The same figure appears on the card, in the income book (the Foreign amount and CNB rate columns), and on line 101 of the return — this is covered in a separate help article on invoicing abroad.

You'll find the result under Taxes & insurance → Income tax. The card opens with the answer — an indicative tax for the chosen year, with a note that it excludes insurance, child credits, deductions and advances paid. You can expand the whole calculation chain (income → expenses → tax base → rounded down to whole hundreds → rate → taxpayer credit) under the How we got there link.

XML income tax return (DPFDP7)

On the PRO plan, Taxorio generates a DPFDP7 XML file per the Financial Administration's current XSD schema — ready to upload straight to the MOJE daně portal (mojedane.cz) and file electronically, with no numbers to copy out by hand. The file includes:

  • Total income and expenses from self-employment (actual or flat-rate) — including the lines of Annex 1 for your main activity.
  • The partial tax base under § 7 and the tax calculation at the progressive rate of 15% / 23%.
  • The basic taxpayer credit (CZK 30,840) — it fills that in for you, you don't need to add it yourself.

You'll find the export under Taxes & insurance → Income tax. On the FREE plan you can download the income and expense book (a ZIP with two files — income and expenses, including a VAT breakdown); the DPFDP7 XML itself is part of the PRO plan.

Which years we issue the return for

The Financial Administration only issues the DPFDP7 form once the tax period has ended, and its structure description explicitly states which periods it applies to. Taxorio follows this: it only offers the XML for years for which a current form exists — right now, 2024 and 2025. The return for 2026 will only be filed with the form issued in 2027.

If you pick a year outside this range, the card shows a notice instead of the button and lists the periods it supports: for the current year, “We will produce the … return after the new year”, for others, “We cannot produce a return for …”. One click switches you to the nearest year we support. You can still download the income and expense book either way.

💡 Why it works this way: the Financial Administration's XSD schema doesn't check the form's version, so a wrong combination of period and version would only get rejected once the filing check runs on the EPO portal. We'd rather not offer the button at all than generate a file whose figures we can't stand behind.

What you have to add yourself

Taxorio doesn't cover the entire return. The card flags this with the line “Four things to add before filing” — add these to the DP7 form yourself, in EPO:

  • Family credits — for children (§ 35c), for a spouse, and disability credits (§ 35ba). Taxorio fills in the basic taxpayer credit itself.
  • Deductions — mortgage interest, pension and life insurance (§ 15).
  • Donations — per the confirmation from the recipient.
  • Income tax advances paid during the year (§ 38a) — Taxorio doesn't track these.

Beyond these four, also add any other income outside your business (employment, rental, capital income), and in Annex 1, the table of assets, receivables, payables and inventory — Taxorio doesn't keep that record.

DPFO filing deadlines

  • By 1 April — the basic deadline for an OSVČ filing the return itself.
  • By 1 July — the extended deadline, if a tax advisor or attorney actually files the return for you (§ 136 odst. 2 písm. b) of the Tax Procedure Code). Since the return for 2020, you no longer need to submit the power of attorney in advance — it's enough for it to reach the tax administrator no later than at the same time as the return. The older rule of "deliver the power of attorney by 1 April" no longer applies.
  • Electronic filing (through the Moje daně portal or via a data box) extends the basic deadline to the end of the 4th month — in 2026 that's 4 May (1 May is a public holiday).
⚠️ Note: an OSVČ is required to pay income tax advances (if the tax liability for the preceding year exceeded CZK 30,000). Track the advance deadlines in the Tax calendar in Taxorio.