Activity of accounting consultants, bookkeeping, and tax accounting - licencing step by step

1. 8. 2019 | Source: Point of Single Contact (PSC) Czech Republic

Providing advice concerning bookkeeping and tax accounting under legal regulations, especially concerning the use of accounting methods, preparing accounting documents, drafting a chart of accounts, posting accounting transactions in account books, preparing final accounts and consolidated financial statements, annual reports and consolidated annual reports, performing analyses of the financial situation of accounting entities, as well as drafting documentation (instructions) for the bookkeeping system. Conducting accounting procedures including single entry bookkeeping. Implementing accounting operations in accordance with another legal regulation. Keeping tax records.

The processing and calculation of wages, salaries, payoffs, travel and other compensations, including legal deductions, in particular the calculation of social security premiums, public health insurance, advance payments for personal income tax and distrainment deductions can be further processed within the trade.

Notification of a professional trade

The notification is submitted:

  1. at any trade licence office
  2. via public administration contact points (the so-called Czech POINT) – in Czech only
  3. electronically, via the information system provided by the Register of Trade Business

Form of submission

Notification may only be submitted using the so-called Single Registration Form.

Conditions for conducting the trade + application requisites and appendices

Further details/appendices relating to the notification

Documents evidencing professional competence should be attached to the notification. In this instance, professional competence shall mean the following:

  1. university education and three years’ professional experience, or
  2. higher education and five years’ professional experience, or
  3. secondary education with a school-leaving examination and five years’ professional experience, or
  4. a retraining certificate or other evidence of professional qualifications for the relevant work activities, issued by an establishment accredited in accordance with specific legislation, or by an establishment accredited by the Ministry of Education, Youth and Sports, or by a ministry in whose purview the sector in which the trade is operated falls, and five years’ professional experience.

Besides these documents, no other facts need to be evidenced for this trade.

If the conditions for trade notification stipulated by the Trade Licensing Act have been met, the trade licence office shall make an entry in the Trade Register within 5 days of the delivery of the notification and shall issue a copy of the entry to the business person.

The business may be conducted after fulfilling all the above stated requirements.

Related information:

If you have any questions, you can contact Points of Single Contact (PSC) set up at 15 municipal trade licence offices in all regions. More information on PSCs.

You can write your comments and proposals in the discussion forum.