Self-employers/sole proprietors can provide their services in the Czech Republic in the cross-border mode only in professions in which they already do businesses in their country of origin, and – as noted previously – only on a temporary and/or occasional basis. When doing so, they must respect the following basic rules:
- The service is provided under a contract for work.
- The provider has his own equipment.
- Remuneration is paid in lump sum.
- The provider is liable for all defects in his work – therefore it must be clearly stated in the contract which part of the work he is responsible for.
- The provider must be able to take orders/work for multiple customers.
- The customer does not direct the work of the provider.
Furthermore, there are a number of other rules service providers have to respect. These rules relate to professional qualification requirements, taxation and social and health issues. You will find detailed information on these topics bellow in the relevant subsections.