![\"\"](\"https:\/\/wizpex.cz\/wp-content\/uploads\/2024\/12\/hobby_business_1.webp\")
\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\tHobby or business?<\/strong><\/span><\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tImagine: you enjoy making beautiful jewelry with your own hands, photographing friends' weddings or selling cute knitted toys. This brings you joy and sometimes a small income. But here's a question: do you need to officially register as self-employed ( <\/span>OSV\u010c<\/span><\/a><\/span> or osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1)<\/span>if you make money from your hobby? Let's find out! <\/span><\/span><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tWhen is registration not necessary?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tGood news for those who do things \"for the soul\". If your hobby <\/span><\/span><\/p>\n\n- \n
\n- \n
\n- \n
\n- is not a regular source of income,<\/span><\/li>\n
- not for the purpose of making an ongoing profit,<\/span><\/li>\n
- the annual income from the hobby does not exceed 50,000 CZK<\/strong>,<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
you do not need to register self-employment (<\/span>\u017eivnost<\/b><\/span><\/span>). <\/span>Such earnings fall under the category of \"other income\" (<\/span>\u00a77 and<\/span>\u00a710<\/span> of the Income Tax Act <\/span>\u2116586\/1992<\/span><\/a>). However, if the amount is more than 50,000 CZK, you will have to declare it on your tax return (da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, <\/span>\u00a738<\/span> \u2116586\/1992<\/span><\/a>).<\/span><\/p>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tExample:<\/strong><\/span>
You painted a couple of paintings and your friends wanted to buy them. You received 60,000 CZK for the paintings, which is above the tax-free threshold of 50,000 CZK. In this case, you will need to declare the income and pay tax (usually 15%). However, expenses related to your business (e.g. materials) can be deducted to reduce the taxable base. <\/span><\/em><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tWhen does a hobby become a business?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tIf your business ceases to be an occasional income but becomes regular and systematic with the aim of making a profit, then it is more than just a hobby. And you need to register self-employment <\/span>.<\/span> Even if your income is less than 50,000 CZK, regularity and systematicity may require official registration as self-employed . <\/span>(<\/span>\u00a77<\/span> \u2116586\/1992<\/span><\/a>)<\/span>.<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tOSV\u010c registration is easy! The choice depends on the type of activity, which is divided into <\/span><\/p>- Voln\u00e1 \u017eivnost<\/strong> (free): does not require proof of qualification. This type is suitable for providing services without special obligations. <\/span><\/li>
- \u0158emesln\u00e1 \u017eivnost<\/strong> (craft): requires proof of qualification or experience. <\/span><\/li>
- V\u00e1zan\u00e1 \u017eivnost<\/strong> (connected): includes specific services with special requirements.<\/span><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t
Attention!<\/strong><\/span> According to the legislation of the Czech Republic, the production of gastronomic products for sale is prohibited in the home. It requires a room that complies with sanitary norms and is approved by the hygiene service ( <\/span><\/em>\u00a7 13, \u00a7 84 and \u00a7 85<\/span><\/em> Act on the Protection of Public Health No. 258\/2000 Sb.<\/em><\/span><\/a>). In addition, it is necessary to comply with product quality and safety requirements ( <\/span><\/em>\u00a7 3, \u00a7 10 and \u00a7 11 <\/span><\/em>of the Food Act No. 110\/1997 Sb.<\/em><\/span><\/a>). A person engaged in the manufacture of foodstuffs is obliged to possess a professional qualification in the field of gastronomy. The qualification may be obtained personally or confirmed through a hired guarantor ( <\/span><\/em>\u00a7 7 and \u00a7 17 <\/span><\/em>Business Act<\/i><\/span> No. 455\/1991 Sb.<\/em><\/span><\/a>). Home kitchens generally do not meet established standards of hygiene, so their use for commercial production is prohibited. <\/span><\/em><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tTypes of OSV\u010c<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tVoln\u00e1 \u017eivnost: simple and fast<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tSuitable for services that do not require proof of qualification, e.g. cleaning, sewing, delivery of goods.<\/span> Basic requirements (\u00a76 and \u00a731 of the Law on Entrepreneurship <\/span><\/span>No. 455\/1991 Sb.<\/span><\/a><\/span>):<\/span><\/p>\n\n- \n
\n- \n
\n- \n
\n- Being of legal age (18+).<\/span><\/li>\n
- No criminal record (citizens of the Czech Republic do not need a certificate, the data is checked automatically). <\/span><\/li>\n
- Legal address (s\u00eddlo) - can be your place of residence or rented from special companies.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
To register, please fill in the form <\/span>Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159<\/span><\/a> online (800 CZK), in person at <\/span>Trade License Office<\/span><\/span> (\u017divnostensk\u00fd \u00fa\u0159ad, 1000 CZK) or by using CzechPoint. <\/span> We recommend that you register for self-employment in person at the office, because when you register in person you can always correct mistakes if you fill in the form incorrectly or advise you how you can prove your qualifications if required. If you do not speak Czech well, you will need an interpreter for this service. <\/span><\/span><\/p>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t\u0158emesln\u00e1 \u017eivnost: if qualifications are needed<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tSuitable for professions such as baker, electrician, plumber, beautician, etc. <\/span>In order to obtain this type of license, in addition to legal capacity, criminal record and a prepared address, it is necessary to have proof of qualification to perform the activity.<\/span><\/span><\/p>\nYou can prove your qualifications in one of the following ways (<\/span>\u00a7 21 <\/span><\/span>No. 455\/1991 Sb.<\/span><\/a>): <\/span> <\/p>\n\n- \n
\n- \n
\n- \n
\n- Proof of education in the field. It can be an accredited course or a full-fledged education. If the education was not obtained in the Czech Republic, you can try to confirm the document at the Ministry of Education. <\/span><\/li>\n
- Sometimes it is enough to prove your experience in the field. If you have worked officially, e.g. as a carpenter, it will be sufficient to take proof of your experience from your place of work). <\/span><\/li>\n
- In some cases you can find a guarantor who is a professional in the field, who after signing a special form takes responsibility that you are trained in the field and are able to work independently. This imposes some restrictions on the guarantor, and also, if he closes his OSV\u010c, your OSV\u010c is automatically canceled. But if you do not have the proper qualifications on paper, this is the fastest way to prove your knowledge. <\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
IMPORTANT: Confirmation of qualifications may vary depending on the type of activity!<\/span><\/p>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tV\u00e1zan\u00e1 \u017eivnost: special services<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tThis category includes specific services such as pest control and disinfection, babysitting a child under 3 years of age, massage, activities in which the integrity of the skin is compromised (<\/span>\u00a7 24 <\/span><\/span>No. 455\/1991 Sb.<\/span><\/a>)<\/span>. A full list of the various activities is provided <\/span>here<\/a>. The requirements are similar to craft activities, but special conditions may be added depending on the type of activity. <\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tWhy is it important to formalize OSV\u010c?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\tCzech legislation requires business registration if the activity becomes regular and is aimed at making profit. By registering OSV\u010c, you will be able to: <\/span><\/p>- Work legally and avoid fines.<\/span><\/li>
- Pay taxes and pension contributions.<\/span><\/li>
- Get official orders and grow your business.<\/span><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul>
Imagine: you enjoy making beautiful jewelry with your own hands, photographing friends' weddings or selling cute knitted toys. This brings you joy and sometimes a small income. But here's a question: do you need to officially register as self-employed ( <\/span>OSV\u010c<\/span><\/a><\/span> or osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1)<\/span>if you make money from your hobby? Let's find out! <\/span><\/span><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t Good news for those who do things \"for the soul\". If your hobby <\/span><\/span><\/p>\n you do not need to register self-employment (<\/span>\u017eivnost<\/b><\/span><\/span>). <\/span>Such earnings fall under the category of \"other income\" (<\/span>\u00a77 and<\/span>\u00a710<\/span> of the Income Tax Act <\/span>\u2116586\/1992<\/span><\/a>). However, if the amount is more than 50,000 CZK, you will have to declare it on your tax return (da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, <\/span>\u00a738<\/span> \u2116586\/1992<\/span><\/a>).<\/span><\/p>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t Example:<\/strong><\/span> OSV\u010c registration is easy! The choice depends on the type of activity, which is divided into <\/span><\/p> Attention!<\/strong><\/span> According to the legislation of the Czech Republic, the production of gastronomic products for sale is prohibited in the home. It requires a room that complies with sanitary norms and is approved by the hygiene service ( <\/span><\/em>\u00a7 13, \u00a7 84 and \u00a7 85<\/span><\/em> Act on the Protection of Public Health No. 258\/2000 Sb.<\/em><\/span><\/a>). In addition, it is necessary to comply with product quality and safety requirements ( <\/span><\/em>\u00a7 3, \u00a7 10 and \u00a7 11 <\/span><\/em>of the Food Act No. 110\/1997 Sb.<\/em><\/span><\/a>). A person engaged in the manufacture of foodstuffs is obliged to possess a professional qualification in the field of gastronomy. The qualification may be obtained personally or confirmed through a hired guarantor ( <\/span><\/em>\u00a7 7 and \u00a7 17 <\/span><\/em>Business Act<\/i><\/span> No. 455\/1991 Sb.<\/em><\/span><\/a>). Home kitchens generally do not meet established standards of hygiene, so their use for commercial production is prohibited. <\/span><\/em><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t Suitable for services that do not require proof of qualification, e.g. cleaning, sewing, delivery of goods.<\/span> Basic requirements (\u00a76 and \u00a731 of the Law on Entrepreneurship <\/span><\/span>No. 455\/1991 Sb.<\/span><\/a><\/span>):<\/span><\/p>\n To register, please fill in the form <\/span>Jednotn\u00fd registra\u010dn\u00ed formul\u00e1\u0159<\/span><\/a> online (800 CZK), in person at <\/span>Trade License Office<\/span><\/span> (\u017divnostensk\u00fd \u00fa\u0159ad, 1000 CZK) or by using CzechPoint. <\/span> We recommend that you register for self-employment in person at the office, because when you register in person you can always correct mistakes if you fill in the form incorrectly or advise you how you can prove your qualifications if required. If you do not speak Czech well, you will need an interpreter for this service. <\/span><\/span><\/p>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t Suitable for professions such as baker, electrician, plumber, beautician, etc. <\/span>In order to obtain this type of license, in addition to legal capacity, criminal record and a prepared address, it is necessary to have proof of qualification to perform the activity.<\/span><\/span><\/p>\n You can prove your qualifications in one of the following ways (<\/span>\u00a7 21 <\/span><\/span>No. 455\/1991 Sb.<\/span><\/a>): <\/span> <\/p>\n IMPORTANT: Confirmation of qualifications may vary depending on the type of activity!<\/span><\/p>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t Czech legislation requires business registration if the activity becomes regular and is aimed at making profit. By registering OSV\u010c, you will be able to: <\/span><\/p>When is registration not necessary?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n
\n
\n
\n
You painted a couple of paintings and your friends wanted to buy them. You received 60,000 CZK for the paintings, which is above the tax-free threshold of 50,000 CZK. In this case, you will need to declare the income and pay tax (usually 15%). However, expenses related to your business (e.g. materials) can be deducted to reduce the taxable base. <\/span><\/em><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\tWhen does a hobby become a business?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
Types of OSV\u010c<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
Voln\u00e1 \u017eivnost: simple and fast<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n
\n
\n
\n
\u0158emesln\u00e1 \u017eivnost: if qualifications are needed<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n
\n
\n
\n
V\u00e1zan\u00e1 \u017eivnost: special services<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
Why is it important to formalize OSV\u010c?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t