Instructions for filling out the single registration form by natural person
9. 3. 2010
The Single Registration Form (SRF) replaces different forms entrepreneurs had to fill in before starting up and even when conducting the business at trade licensing offices, revenue authorities, competent social security administration, employment offices, and health insurance companies. Requirements of these authorities have been integrated into a single form which is more entrepreneur-friendly and makes the administration for entrepreneurs easier.
Section A – Entrepreneur
o) Fill in only if you have received your Tax Identification Number.
p) Fill in only if you are already registered in the Companies Register. Business name is the name under which the entrepreneur is registered in the Companies Register. An entrepreneur not registered in the Companies Register does not fill in the business name and is obliged to legally act under his/her first name and surname.
02 Fill in your residence address in the CR. Foreigners fill in their residence address abroad. Residence address is meant to be a permanent residence in the CR. A foreigner submitting an income-tax return in the CR and not having a permanent business premises in the CR, will provide, on a separate attachment, information relevant to the determination of the venue jurisdiction pursuant to the Sec. 4 of the Act no. 337/1992 Coll., on Administration of Taxes and Charges, as amended (hereinafter referred to as "ZSDP). This information shall be the address of the place where the entrepreneur resides most of the time, i. e. the address where he/she stays most days in the year, or the address of a place where he/she carries out the business activity.
03 Registered office is the place from which the entrepreneur manages, organises and plans his/her business. Every natural person selects the registered office by him/herself – if he/she has already determined the registered office, it is the address registered in the Companies Register, the Trade Register, or any other evidence. Every entrepreneur may have just one registered office.
04 Fill in only if you are a foreigner with a residence permit or confirmation (EU Citizen) in the CR.
05 Subject of business (numbers of fields of activity in the case of an unqualified trade)
- a) A person is obliged to define the subject of business with sufficient accuracy and exactness. The first subject of business shall be given number 1, the following shall be marked with number 2, etc. The subject of business of an unqualified trade must be notified in compliance with a trade activity specified in the Annex no. 4 of the Trade Licensing Act. An entrepreneur carrying out an unqualified trade will give numbers of business activities he/she will perform, by crossing them in the attachment "List of Business Activities Classified as Unqualified Trade". The subject of business of vocational and professional trades must be notified in compliance with Annexes 1 and 2 of the Trade Licensing Act in a full or partial extent. If the performance of a trade is subject to a certificate issued by a special body or to a certificate of a professional competence pursuant to Annex No. 2 of the Trade Licensing Act, the subject of business must be in full compliance with the given certificates. The subject of business of a permitted trade shall be specified in a full or partial extent pursuant to the Annex No. 3 of the Trade Licensing Act. If the notifying person/concession applicant intends to carry out more trades, he/she shall indicate the second and other subjects of business on a separate attachment called "Subject of Business" (serial number of subject of business 2, etc.)
- b) Do not fill in when applying for a concession, fill in only if you are notifying a trade and the date is later than the date of the notification.
- c) Give the date on which the business activity commenced if it commenced later than the day of the origin of the trade licence. If the cell is not filled in, it is taken that the trade commenced on the day of the origin of the trade licence.
- d) A person notifying a trade or applying for a concession fills in only if he/she intends to carry out a trade for a limited period of time. A foreigner obliged to have a residence permit in the Czech Republic pursuant to a special act (Act. No. 326/1999 Coll., on Stay of Foreign Nationals in the Czech Republic, as amended), may notify a trade only for the period of a permitted stay.
06 If a person has several business premises, he/she shall provide information on other premises on a special attachment called "Premises".
- i) In addition to information on the address of the premises – letter a) to g) – give more detailed description of the premises location where it is requisite for better orientation when searching the premises (e. g. pavilion number, floor, etc.)
- j) Give the real date on which a trade commenced to be carried out in the business premises, only in the case when the trade commenced to be carried out immediately after the origin of the trade licence. If the cell is not filled in; it is taken that the business activity will commence concurrently with the origin of the trade licence.
- k) Indicate by crossing the cell whether the premises requires acceptance certificate or not.
- l) Give the subject of business carried out in the premises by adding the serial number of the subject of business, eventually a trade number of an unqualified trade.
07 Fill in only if a responsible representative is appointed. A responsible representative may only be appointed by a person not meeting special conditions for carrying out a trade (Section 7 of the Trade Licensing Act). The responsible representative must be in a contractual relationship with the entrepreneur. If a natural person has more than one responsible representative, he/she shall list them on a separate attachment called "Responsible Representative".
08 Fill in the permanent residence in the CR; foreigners fill in their residence abroad.
09 Fill in only if you are a foreigner with a residence permit or certificate (EU citizens).
10 Give the date on which you appointed a responsible representative. The responsible representative may not be appointed earlier than as of the day of the origin of the trade licence. Appointment of the responsible representative of a permitted trade must be approved by a trade license office. If the cell is not filled it, it is taken that the responsible representative is appointed as of the day of the origin of the trade licence; in the case of a permitted trade as of the day on which the decision of a trade license office granting the concession enters into force.
11 Give the serial number of the subject of business for which the responsible representative is appointed (or serial numbers listed in a separate attachment called "Business Activity").
Section B – Tax Registration
Give the name of the municipality where the relevant territorial financial office is located (i. e. by place of residence).
- a)-e) Agree with the registration by crossing the given cell and state the date for which you register in letters c)-e). In case of the VAT registration you need to fill in the form attachment called "Attachment for the Financial Office and the Social Security Administration".
- f) Indicate by crossing whether you are represented in tax issues. A contractual representative is a representative appointed by a tax entity (a tax authority must be submitted a full powers). A tax entity with a place of residence abroad is obliged to appoint a representative for delivery (a full powers must be attached).
- g) A tax entity fills in all numbers of accounts at banking institutions in the CR and abroad on which assets from his/her business activity (Sec. 33 Act on Administration of Taxes and Charges) are deposited. If he/she has more accounts in the CR and abroad, he/she shall give their numbers and relevant data on a separate sheet.
- h) A tax entity fills in the Tax Identification Number allocated abroad, including the state where the number was allocated.
- i) Fill in if the tax entity continues to carry out activities or to draw earnings which were liable to taxes of the legal predecessor.
Section C – Notification to a Social Security Administration
Fill in the municipality where a territorial Social Security Administration of the self-employed person is located (i. e. by the place of residence).
- a) Give the date of the real commencement of the self-employment.
- b) Participation in sickness insurance is voluntary and it begins the date on which a self-employed person registers for sickness insurance; not earlier than the day on which the application is submitted.
Section D – Notification to a Health Insurance Company
Give a territorial office (regional office, branch office, agency, detached office) of the relevant health insurance company.
- a) Give the name of the insurance company where the insured person is insured as of the date of the notification.
- b) Give the relevant number code of the health insurance company (e. g. Všeobecná zdravotní pojišťovna ČR – 111, etc.).
- c) Give the banking account number (if you have one), including the bank identification code, from which insurance payments or advance payments will be sent.
- d) Give the amount of an insurance advance payment which you will pay on a monthly basis. A self-employed person commencing self-employment in the Czech Republic is, in the first calendar year of the self-employment, obliged to pay monthly insurance advanced payment calculated from the minimum base of assessment unless he/she sets a higher advanced payment. The minimum base of assessment of a self-employed person is stipulated in the Section 3a Art. 2 of the Act No. 592/1992 Coll., on General Health Insurance, as amended. The insured person is not obliged to pay insurance advanced payment in months in which the minimum base of assessment is not stipulated.
- e) The commencement of self-employment is considered to be the moment the entrepreneur begins to carry out the business activity. The date of obtaining the trade licence does not always have to correspond to the date of the commencement of self-employment for health insurance purposes. The insured person gives the date on which he/she really begins to carry out the self-employment.
Section E – Announcement of a Job Position
Give the name of the municipality where the territorial employment office is located. Indicate whether you are announcing a vacant position or an occupation of a vacant job position.
- a) Give the address of the place where the job is carried out.
- c) Give the employment classification – detailed information and codes can be found on the web site of Czech Statistical Office on http://www.czso.cz/csu/klasifik.nsf/i/kzam_systematicka_cast
- d) Give the date on which the job position became vacant or the date on which the position became occupied. The job position occupancy means that beginning this date, the vacant position will no longer be offered by employment offices (Internet).
- g) Give the number of vacant positions offered for the relevant profession.
- h) Pursuant to the Section 37 of the Act No. 435/2004 Coll., on Employment, as amended, wage conditions are one of the basic characteristics of a vacant job position. Give a gross monthly salary in numbers.
- j) Indicate whether the information on a vacant job position shall be published or not. In case of "do not publish", vacant job positions are offered to applicants and clients only at mediation departments of employment offices. In case of the requirement "publish", vacant job positions will be offered not only at employment offices but they may also be posted at employment offices` notice boards, and placed in so-called info boxes (built-in computer stands with offers of vacant job positions situated for the general public at employment offices) as well as to the Internet.
- k) Give the name and surname of the person (and/or telephone, e-mail) that has competent information on the vacant job position and is entitled to provide the information to the applicant.
Section F – Select Tasks Carried out in Particular Parts
In relevant cells, indicate (e. g. by crossing) which bodies you apply to and give the number of attachments submitted.
Attachment is considered to be for example:
- "Attachment for the Financial Office and the Social Security Administration",
- Attachment called "Subject of Business", "Responsible Representative", "Business Premises", "List of Activities Classified as Unqualified Trade Manufacture, Trade and Services not Specified in Annexes 1 to 3 of the Trade Licensing Act"
- Various documents, such as full powers, contract for the account closure, abstract of the Companies Register, proof of qualification, responsible representative statement, etc.,
- A separate sheet containing data which did not get in the registration form or which are not specified in the form.
Section G – Delivery Address
Every natural person considers whether to fill in or not. If the delivery address in given all trade licence offices in the CR and respective administrative bodies will deliver to this address unless notified otherwise.
- h) YES – a natural person fills in if he/she wants to have delivered to the given address (i. e. in other proceedings as well) also in the future (permanently). If this cell is not filled in when notifying another trade, the delivery address from the foregoing application will be used (provided that this information was given and the address was determined for permanent delivery). If this address is changed when notifying another trade, the new address will be used for delivery also in the incoming proceedings.
- NO – a natural person fills in if he/she does not want to have delivered to the given address in the other proceedings.
Section H – Complementary Data
Every natural person considers whether he/she wants to fill in or not. These data could speed up the communication with a notifying person/concession applicant.