Taxes
I Missed the OSVČ Annual Overview Deadline – What Now?
· 3 min read
The overview of income and expenses (Přehled o příjmech a výdajích) is a separate obligation alongside the tax return. Failing to submit it is penalised even if you paid your income tax on time.
Short answer
IT DEPENDS
If you submit the overview just a few days late and settle any outstanding insurance immediately, you will usually avoid a fine. For prolonged delays or if the institution issues a formal reminder, expect penalties.
Quick take
- The overview must be submitted separately to both the OSSZ (District Social Security Administration) and your health insurance company.
- The standard deadline is one month after the deadline for filing your tax return.
- Any insurance underpayment is due within 8 days after submitting the overview.
- Failure to submit incurs fines, and late interest/penalties accrue on any unpaid insurance contributions.
Step 1: Submit the overview without delay
Fill in the overview using the actual figures from your tax return. Electronic submission is available for both the OSSZ (District Social Security Administration) and your health insurance company; if you have an active data box (datová schránka), filing electronically is mandatory. If you wait until you receive an official reminder, the institution may assess your contributions unilaterally on estimated figures, which is rarely in your favour.
Step 2: Pay the outstanding insurance and penalties
The difference between advance payments made and actual insurance calculated is due within eight days of submitting the overview. Interest on late payment runs for the duration of the default. If you cannot afford to pay the underpayment all at once, apply for an instalment calendar (splátkový kalendář) — both institutions routinely grant payment plans upon request.
Step 3: Adjust advance payments for the next period
The new monthly advance amount applies from the month following the submission of the overview. If you submitted the overview late, an underpayment on advance payments for the interim period may have arisen as well.
Prevention for the next year
The simplest approach is to file your tax return and both insurance overviews at the same time and update your bank standing orders for advances immediately. Set calendar reminders for April and May depending on how you file your tax return.
What to do now
- 1Submit the overview to both the OSSZ and your health insurance company immediately, even if the deadline has passed.
- 2Pay any underpaid insurance contributions within 8 days of submission.
- 3Update your standing orders according to the newly calculated monthly advance payments.
When to call an accountant
If you have missed overviews for multiple years, are dealing with concurrent employment and self-employment, or if the authorities have assessed your contributions automatically without your cooperation.
Frequently asked questions
- Does a sole trader in the flat-rate tax regime submit an annual overview?
- No, under the flat-rate tax regime (paušální daň), overviews are not submitted, provided the conditions of the regime were met for the entire year.
- Is the fine the same for OSSZ and the health insurance company?
- No, each institution has its own statutory fine ranges and its own discretion and administrative practices when imposing them.
- What if I made a loss?
- The overview must be submitted even if you incurred a loss. For primary self-employed activity, minimum contributions must still be paid.
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
Need help with this in practice?
We go through your situation in a free consultation in English and tell you exactly what has to be registered, filed and paid.
Czech accounting news, once a month
Practical updates on Czech taxes, VAT and payroll — concise and spam-free. Unsubscribe anytime.
By subscribing you consent to the processing of personal data under GDPR and to their use for the marketing purposes of FinTaxo, operated by Zaklipso s.r.o.. You can withdraw your consent at any time. See our privacy policy.