Czech tax records online, without a spreadsheet
Income, expenses and documents in one place — and the paperwork for your tax return at the end of the year. No notebooks, no hunting for receipts in a drawer.
What daňová evidence is
Daňová evidence — tax records — is defined by § 7b of Czech Act No. 586/1992 Coll. on income taxes. It must contain data on income and expenses in the breakdown needed to determine the taxable base, plus data on assets and debts. It is kept by sole traders who claim actual expenses and do not keep full accounting.
The law prescribes the content, not the form. You may keep the records in a notebook, in a spreadsheet or in an app — what matters is that the taxable base can be determined reliably and that you can produce the documents.
What belongs in the records
In practice tax records consist of four parts. Taxorio keeps them together, so you do not maintain several files.
- Income and expenses — the basis for calculating tax
- Receivables and debts — who owes you and whom you owe
- Assets used for your business
- For VAT payers, records for VAT purposes as well
The payment date decides, not the invoice date
Czech tax records work on a cash basis: income counts towards the taxable base when the money actually arrives, and an expense when you actually pay it. An issued but unpaid invoice therefore does not increase your taxable base — it is a receivable.
That makes payment status worth keeping on top of. On the Pro plan Taxorio can match incoming payments from forwarded bank notifications against invoices by amount and variable symbol, so you do not click “paid” by hand.
Documents go in as photos
Photograph a receipt and AI reads the supplier, amount, date and VAT. The document stays attached to the record, so if the tax office ever asks, you are not digging through a box.
Document scanning is part of the Pro plan; entering an expense manually and attaching a file works on the free plan too.
Tax return paperwork from your records
From the records you generate a cash book of income and expenses and the paperwork for your income tax return, including XML for the EPO portal. VAT payers also get the VAT return and the control statement.
If an accountant does your taxes, you can prepare a package of documents with scans, or an export for Pohoda and Money S3.
Tax records, flat-rate expenses or full accounting?
Tax records make sense when you claim actual expenses — that is, you have real costs worth deducting. If you claim flat-rate expenses as a percentage of income, income records are enough. Full accounting is rare for sole traders and applies for example after entry into the commercial register.
The flat-rate tax regime (paušální daň) has the least administration, but even there you must keep income records — not least to watch your band limit.
Časté otázky
How long do I have to keep documents?
Keep documents for at least as long as the tax authority can assess the tax — generally three years from the filing deadline, longer in some situations. In practice ten years is the safe answer, because VAT and asset periods run separately. Documents uploaded to Taxorio stay attached to their records, so you do not archive them separately.
Can I keep the records in a spreadsheet?
Yes, the law does not prescribe a form. The practical difference is that in a spreadsheet you track the link to documents, payments and totals yourself — and then retype the numbers into the return.
Can I bring records I already keep?
Yes. Upload your spreadsheet, CSV or an export from a previous app, review the preview of recognised items and confirm.
Does it work for VAT payers?
Yes. VAT payers additionally get records for VAT purposes, the VAT return and the control statement as XML for EPO.
Mohlo by vás zajímat
Zkuste to na svých datech
Bezplatný plán není trial — faktury a evidenci v něm máte bez časového limitu.
Start keeping tax records →