Registry entry

Czech Republic Personal Income Tax Return — Self-Employment Income Annex (Příloha č. 1 k Přiznání k dani z příjmů fyzických osob)

Příloha č. 1 (form 25 5405/P1, MFin 5405/P1), the self-employment/business-income annex to the Czech Republic's annual personal income tax return, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob (25 5405, MFin 5405), filed by a taxpayer with income from an independent (self-employment) activity under §7 zákona č. 586/1992 Sb., o daních z příjmů. The base return's own description explicitly scopes this annex out ("It deliberately does NOT model: Příloha č. 1 (self-employment income, §7 zákona)..."); this document closes that gap. It models: the partial-tax-base computation (Oddíl 1, ř. 101-112 — income and expenses from self-employment, statutory §5/§23 add-back and deduction adjustments, and the income/expense shares allocated to or received from a spolupracující osoba (collaborating person/family member) or a public/limited-partnership share); and the supplementary disclosures (Oddíl 2 — turnover/depreciation figures, the taxpayer's chosen record-keeping method (tax records under §7b zákona, full accounting, or the flat expense-percentage method) and its own bounded balance-sheet worksheet (§7b zákona, applicable only to the tax-records method), the main business activity and its expense rate, activity start/interruption/end/resumption dates and months active, and the identifying details of any company partners, collaborating persons, income allocators, or public/limited-partnership shares involved). It deliberately does NOT model: ř. 113 (dílčí základ daně/ztráta z příjmů podle § 7 zákona), a pure arithmetic sum of the fields above, reproduced as a documented formula rather than a field; ř. 103 and ř. 111, both printed "(neobsazeno)" (unoccupied/reserved) with no content; the itemized, unbounded rows of the Oddíl 2.E adjustment tables, the Oddíl 2.B "Název dalších činností" (additional-activities) rows, or the Oddíl 2.F/2.G company-partner/collaborating-person tables, each collapsed to a free-text summary field per this registry's established convention for unbounded, filer-named repeating rows; or the CZ-NACE classification code, printed on the form as office-only ("vyplní pouze finanční úřad"). It does not submit the return; the live source (financnisprava.gov.cz / www.mojedane.cz) is always authoritative. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of the Czech Republic, the Ministerstvo financí, or the Finanční správa České republiky.

Registry entry

cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost

Jurisdiction
Czechia · national
Version
1.0.0
Verification
draft
Authority
Ministerstvo financí

Authoritative source 25 5405/P1 MFin 5405/P1 - vzor č. 22 — Příloha č. 1 k Přiznání k dani z příjmů fyzických osob - výpočet dílčího základu daně z příjmů z podnikání a z jiné samostatné výdělečné činnosti (§ 7 zákona), for the tax year 2026 edition of the base return (25 5405 MFin 5405 vzor č. 30, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob). A 4-page, self-contained document: Strana (1) carries the header, Oddíl 1 (ř. 101-113), and the start of Oddíl 2 (A. Údaje o obratu a odpisech, B. Druh činnosti); Strana (2) carries the remainder of Oddíl 2 (C. Údaje o samostatné činnosti, D. Tabulka pro poplatníky vedoucí daňovou evidenci, E. Úpravy podle § 5, § 23 zákona, F. Údaje o společnících společnosti, G. Údaje o spolupracující osobě, H. Údaje o osobě, která rozděluje příjmy a výdaje, I. Údaje o veřejné obchodní společnosti nebo komanditní společnosti); Strany (3)-(4) carry this annex's own embedded "POKYNY K PŘÍLOZE č. 1" field-by-field instructions, restating every numbered line's purpose and statutory basis directly, with no separate instructions document needed for this annex specifically.

Machine access

Schema document
registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

53 fields across 5 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Partial tax base from self-employment income (§ 7 zákona)

  • birthNumber string optional

    The taxpayer's Czech birth number (rodné číslo), printed at the top of this annex to identify which taxpayer/DAP it belongs to — the same identifier as the base return's own `birthNumber` field (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob). Unlike the base return's own header, this annex prints only a rodné číslo box, not a separate DIČ box; modelled as optional for the same reason the base return's own `birthNumber` is optional (a taxpayer with no Czech birth number uses a DIČ or office-assigned identifier on the base return instead, and this annex is filed as part of the same DAP).

    length: 0–11classification: sensitive-pii
  • incomeSection7 number optional

    Total income from self-employment (§7 zákona) affecting the personal income tax base, sourced from the taxpayer's daňová evidence (tax records) if that record-keeping method is used, or from the records of income kept under §7 odst. 8 zákona if expenses are claimed as a flat percentage of income. Excludes the taxpayer's own share of income as a spolupracující osoba (collaborating person, entered on incomeShareAsCollaboratingPerson instead) and a partner's/general partner's share of a partnership's profit (entered on partnerShareInPartnership instead). A taxpayer on the full-accounting (bookkeepingMethod = ucetnictvi) method instead enters their own accounting profit/loss directly on differenceIncomeExpensesOrProfitLoss and may leave this field blank.

    classification: financial
  • expensesRelatedToSection7Income number optional

    Total expenses related to self-employment income (§7 zákona), either the actual, evidenced expenses under §24 zákona (if the taxpayer keeps daňová evidence) or the statutory flat-rate expense percentage of incomeSection7 (§7 odst. 7 zákona) applied via the mainActivityExpenseRatePercent table: 80% for agricultural/forestry/water-management and craft-trade income (capped at CZK 1,600,000 of expenses), 60% for other trade-licence income (capped at CZK 1,200,000), 40% for other §7 odst. 7 písm. d) zákona cases such as royalties (capped at CZK 800,000), and 30% for renting out business assets (capped at CZK 600,000). A taxpayer on the full-accounting method instead enters their own accounting profit/loss directly on differenceIncomeExpensesOrProfitLoss and may leave this field blank.

    classification: financial
  • differenceIncomeExpensesOrProfitLoss number required

    For a taxpayer keeping daňová evidence (tax records) or claiming expenses as a flat percentage of income: incomeSection7 minus expensesRelatedToSection7Income. For a taxpayer keeping full accounting (bookkeepingMethod = ucetnictvi): their own accounting profit or loss before tax, entered directly and independently of incomeSection7/expensesRelatedToSection7Income (which may both be blank in that case) — a disclosed, genuine exception to this registry's usual treatment of a printed 'A minus B' line as pure arithmetic; see VERIFICATION.md. A loss is entered with a minus sign. Stated before the §5/§23 zákona adjustments below.

    classification: financial
  • adjustmentsIncreasingAmount number optional

    Total of statutory adjustments under §5/§23 zákona (and other adjustments under the Act) that increase the accounting profit/loss or the income/expense difference — e.g. add-backs for failing the conditions of §34 odst. 5 zákona for a §34 odst. 4 zákona deduction, withheld social-security contributions not remitted by the following month's end (for employers keeping accounting), adjustments on ending/interrupting the activity or changing the expense method, or §5 odst. 10 zákona amounts. Sourced from increasingAdjustmentsSummary's own itemized rows.

    classification: financial
  • adjustmentsDecreasingAmount number optional

    Total of statutory adjustments under §5/§23 zákona (and other adjustments under the Act) that decrease the accounting profit/loss or the income/expense difference — e.g. the difference between accounting and tax depreciation, or adjustments on ending/interrupting the activity or changing the expense method. A taxpayer keeping full accounting also excludes capital income from this line, reporting it instead as capitalIncomeTaxBase on the base return (§8 zákona, ř. 38 there). Sourced from decreasingAdjustmentsSummary's own itemized rows.

    classification: financial
  • incomeShareAllocatedToCollaboratingPerson number optional

    The portion of income, or of pre-tax accounting profit, that the taxpayer allocates to a spolupracující osoba (collaborating person, e.g. a spouse or other family member) under §13 zákona, including a family member participating in a family business (rodinný závod). The recipient(s) are identified in collaboratingPersonsSummary. No dedicated printed boolean gates this field; it applies only when such an allocation is made, the same disclosed-ambiguity treatment this registry uses elsewhere for a conditionally-applicable field with no printed gating control.

    classification: financial
  • expensesShareAllocatedToCollaboratingPerson number optional

    The portion of expenses, or of pre-tax accounting loss, that the taxpayer allocates to a spolupracující osoba (collaborating person) under §13 zákona, including a family member participating in a family business. The recipient(s) are identified in collaboratingPersonsSummary.

    classification: financial
  • incomeShareAsCollaboratingPerson number optional

    The portion of income, or of pre-tax accounting profit, that the taxpayer receives as a spolupracující osoba (collaborating person) under §13 zákona, including as a family member participating in a family business. Excluded from incomeSection7 (see that field's own description). The person who allocated this share is identified in incomeAllocatorFirstName/Surname/TaxId/SharePercent.

    classification: financial
  • expensesShareAsCollaboratingPerson number optional

    The portion of expenses, or of pre-tax accounting loss, that the taxpayer receives as a spolupracující osoba (collaborating person) under §13 zákona, including as a family member participating in a family business. The person who allocated this share is identified in incomeAllocatorFirstName/Surname/TaxId/SharePercent.

    classification: financial
  • partnerShareInPartnership number optional

    The taxpayer's own share of the tax base (§7 zákona) of a public partnership (veřejná obchodní společnost) in which they are a partner, or of a limited partnership (komanditní společnost) in which they are a general partner (komplementář), computed under §23-§33 zákona and allocated in the same proportion as profit under the partnership agreement (or, absent one, in equal shares). If the partnership reports a loss, that loss share is entered here with a minus sign. The partnership is identified in partnershipTaxId/partnershipSharePercent.

    classification: financial

Turnover, depreciation, record-keeping method, and business activity

  • bookkeepingMethod enum required

    The taxpayer's chosen method of recording self-employment income and expenses, selected as one of three mutually exclusive pre-printed checkboxes ('z předtištěných možností v rámečku vyberte odpovídající variantu a označte křížkem'): 'danova-evidence' (tax records under §7b zákona — gates the balance-sheet worksheet in Oddíl 2.D), 'ucetnictvi' (full double-entry accounting — gates annualNetTurnover and changes how differenceIncomeExpensesOrProfitLoss/incomeSection7/expensesRelatedToSection7Income are populated, per those fields' own descriptions), or 'vydaje-procentem' (expenses claimed as a flat statutory percentage of income under §7 odst. 7 zákona — gates the per-activity rate/income/expense fields in Oddíl 2.B).

    enum: danova-evidence | ucetnictvi | vydaje-procentem
  • annualNetTurnover number optional

    Annual net turnover, per §1d odst. 2 zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, completed by a taxpayer keeping full accounting.

    classification: financial
  • totalDepreciationClaimed number optional

    Total depreciation claimed on the taxpayer's own recorded business assets (obchodní majetek).

    classification: financial
  • depreciationOfRealEstate number optional

    The portion of totalDepreciationClaimed attributable to real estate (nemovité věci).

    classification: financial
  • mainActivityName string optional

    Plain-language description of the taxpayer's main (predominant) self-employment activity.

    length: 0–300
  • mainActivityExpenseRatePercent number optional

    The statutory flat expense-rate percentage (80/60/40/30, per expensesRelatedToSection7Income's own description) applied to mainActivityIncome for this activity, completed only when expenses are claimed as a percentage of income.

    range: 0–100classification: financial
  • mainActivityIncome number optional

    Income attributable to the main activity, completed only when expenses are claimed as a percentage of income (used, with mainActivityExpenseRatePercent, to derive mainActivityExpenses and hence expensesRelatedToSection7Income).

    range: 0–∞classification: financial
  • mainActivityExpenses number optional

    Expenses attributable to the main activity: mainActivityIncome multiplied by mainActivityExpenseRatePercent, subject to the statutory cap for that rate tier (see expensesRelatedToSection7Income's own description).

    range: 0–∞classification: financial
  • otherActivitiesSummary string optional

    Free-text summary of any further self-employment activities beyond mainActivityName, each with its own name, income, expenses, and (if applicable) flat expense-rate percentage — collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows, since the form itself allows listing further activities on an attached free sheet if the printed space is insufficient ('Údaje, pro které nedostačuje vyhrazené místo, uveďte na volný list a přiložte k tiskopisu'). The CZ-NACE classification column printed alongside this table is completed only by the tax office ('vyplní pouze finanční úřad') and is not modelled here.

    length: 0–2000

Activity start, interruption, end, and resumption dates

  • activityStartDate date optional

    The date the taxpayer actually started the activity, if that occurred during the tax year (the instructions direct taxpayers not to report facts predating 1 January of the tax year).

  • activityInterruptionDate date optional

    The date the taxpayer interrupted the activity, if that occurred during the tax year.

  • activityEndDate date optional

    The date the taxpayer actually ended the activity, if that occurred during the tax year.

  • activityResumptionDate date optional

    The date the taxpayer resumed a previously interrupted activity, if that occurred during the tax year.

  • activityMonthsCount integer optional

    The number of months in which the taxpayer carried on the activity under §7 odst. 1 písm. a), b), or c) zákona.

    range: 0–12

Balance-sheet worksheet for taxpayers keeping tax records (§ 7b zákona)

  • tangibleAssetsStart number optional

    Net book value of tangible assets (hmotný majetek, §26 odst. 2 / §29 zákona) at the start of the tax year, for a taxpayer keeping daňová evidence under §7b zákona. The annex's own embedded instructions describe only the end-of-year figure explicitly ('na konci zdaňovacího období se uvádí zůstatková cena...'); this field's own start-of-year counterpart is read, per this registry's disclosed convention for an implied opening balance, as the prior year's own closing value — see VERIFICATION.md.

    classification: financial
  • tangibleAssetsEnd number optional

    Net book value of tangible assets (hmotný majetek) at the end of the tax year, per §29 zákona (defined per §26 odst. 2 zákona).

    classification: financial
  • cashOnHandStart number optional

    Cash on hand and cash equivalents (ceniny), per §7b zákona. Marked optional on the form itself ('*) Označené údaje jsou nepovinné') even for a taxpayer keeping daňová evidence, so this field carries no requiredWhen despite belonging to that section.

    classification: financial
  • cashOnHandEnd number optional

    Cash on hand and cash equivalents (ceniny) at the end of the tax year, per §7b zákona. Optional per the form's own '*)' marking; see cashOnHandStart.

    classification: financial
  • bankAccountBalanceStart number optional

    Bank account balances, per §7b zákona. Optional per the form's own '*)' marking, the same as cashOnHandStart.

    classification: financial
  • bankAccountBalanceEnd number optional

    Bank account balances at the end of the tax year, per §7b zákona. Optional per the form's own '*)' marking.

    classification: financial
  • inventoryStart number optional

    The actual, physically-verified inventory (zásoby) balance.

    classification: financial
  • inventoryEnd number optional

    The actual, physically-verified inventory (zásoby) balance as of the last day of the tax year.

    classification: financial
  • receivablesStart number optional

    Receivables, including loans and advances extended by the taxpayer.

    classification: financial
  • receivablesEnd number optional

    Receivables, including loans and advances extended by the taxpayer, as of the last day of the tax year, per the actual verified balance.

    classification: financial
  • otherAssetsStart number optional

    Other business assets under §7b zákona. Optional per the form's own '*)' marking, the same as cashOnHandStart.

    classification: financial
  • otherAssetsEnd number optional

    Other business assets under §7b zákona as of the end of the tax year. Optional per the form's own '*)' marking.

    classification: financial
  • debtsStart number optional

    Debts, including loans and advances received by the taxpayer, per the actual verified balance.

    classification: financial
  • debtsEnd number optional

    Debts, including loans and advances received by the taxpayer, as of the last day of the tax year, per the actual verified balance.

    classification: financial
  • reservesStart number optional

    Statutory reserves defined by zákon č. 593/1992 Sb., o rezervách pro zjištění základu daně z příjmů, ve znění pozdějších předpisů, taken from the taxpayer's own statutory-reserve records.

    classification: financial
  • reservesEnd number optional

    Statutory reserves as of the end of the tax year, per zákon č. 593/1992 Sb.

    classification: financial
  • wagesStart number optional

    Total booked wages, taken from the taxpayer's own payroll records (mzdové listy, rekapitulace mezd apod.).

    classification: financial
  • wagesEnd number optional

    Total booked wages for the tax year, taken from the taxpayer's own payroll records.

    classification: financial

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-09
  • maturity.level: structural-reference

Why this cycle picked up Příloha č. 1

This is the recurring "GovSchema Standard Research" cycle (GOV-1977). The already-published base return, cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob (GOV-1826), explicitly named and deferred this exact document in its own description and its own VERIFICATION.md's "What is NOT modelled" section:

> "Příloha č. 1 (self-employment/business income, §7 zákona, up to ř. 113) — > a distinct, larger, independently-published PDF; left as an open backlog > candidate."

This document closes that gap: a companion schedule to the already-published base return, the same pattern this registry has used ten times for Canton Zürich's ch/zh/sta/hilfsblatt-* family. It does not open a new vertical or jurisdiction — the Czech Republic remains at 4 of 6 verticals (Business Formation, DMV, Visa, Taxes).

Edition discovery: the two candidate URLs supplied at cycle start were stale

The cycle brief supplied two candidate URLs, found via search, with an explicit instruction to verify they were current before relying on them:

  • https://financnisprava.gov.cz/assets/cs/prilohy/fs-financni-sprava-cr/priloha-1-k_priznani-z-prijmu-FO.pdf
  • https://financnisprava.gov.cz/assets/cs/prilohy/dt-upozorneni-mf-k-tiskopisum/25_5405-1_MFin-5405-1_vzor25.pdf

Both were fetched (HTTP 200 for both) and their own printed text was extracted and read directly, rather than trusting the URL path alone:

  • The first prints, on its own page 1: "za zdaňovací období 2016 – 25 5405 MFin 5405 vzor č. 23" and its own annex-specific edition stamp, "25 5405/P1 MFin 5405/P1 - vzor č. 12".
  • The second prints, on its own page 1: "25 5405/1 MFin 5405/1 - vzor č. 25", "za zdaňovací období (kalendářní rok) 2017", referencing a base return of "vzor č. 24" — a full nine tax years and roughly a decade behind the currently-published base return (tax year 2026, vzor č. 30).

Both candidate URLs were therefore superseded editions, not the current Příloha č. 1. Per the cycle's own instruction, financnisprava.gov.cz's own "Daňové tiskopisy" listing page, https://financnisprava.gov.cz/cs/dane/danove-tiskopisy, was fetched directly instead (HTTP 200, 1,182,024 bytes of HTML, no login/CAPTCHA/WAF gate — the same page every prior CZ cycle has used) and every href containing 5405 was extracted and inspected against its own on-page label/edition-number columns. This confirms:

  • The base return is listed as "25 5405 — Přiznání k dani z příjmů fyzických osob — vzor č. 30" — matching the already-published schema's own source.documentRef exactly, confirming the listing page is itself current.
  • The current Příloha č. 1 is listed as "25 5405/P1 — Příloha č. 1 k Přiznání k dani z příjmů fyzických osob - výpočet dílčího základu daně z příjmů z podnikání a z jiné samostatné výdělečné činnosti (§ 7 zákona) — vzor č. 22" (https://financnisprava.gov.cz/assets/tiskopisy/5405-P1_22.pdf), one edition ahead of an immediately-preceding "vzor č. 21" also listed on the same page (i.e. the listing page itself surfaces both the current and the prior edition side by side, and vzor č. 22 is unambiguously the higher/ newer of the two).
  • The general instructions to the base return, "25 5405/1 — Pokyny k vyplnění Přiznání k dani z příjmů fyzických osob — vzor č. 34", is the identical document (5405-1_34.pdf, 222,475 bytes — byte-identical size to the file already cited by the base return's own source) the base return's own schema already cites; this cycle independently re-fetched it and confirms it does not itself carry per-line explanations for Příloha č. 1 (see "Sources examined" below) — this annex's own embedded instructions are the authoritative explanatory source instead.

This document's own source.url therefore cites https://financnisprava.gov.cz/assets/tiskopisy/5405-P1_22.pdf (vzor č. 22), fetched fresh this cycle, not either of the two originally-supplied URLs.

Sources examined

  • Document (id, version): cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Ministerstvo financí (MFin), operated by Finanční správa České republiky — identical to the base return's own authority.
  • Primary source: https://financnisprava.gov.cz/assets/tiskopisy/5405-P1_22.pdf — "25 5405/P1 MFin 5405/P1 - vzor č. 22," fetched directly this cycle (HTTP 200, 217,704 bytes, %PDF-1.6, 4 pages per its own page count). A raw byte-level scan for the literal strings /AcroForm and /Widget returned zero matches for both — a flat print/reference facsimile PDF, the same shape as the base return itself, confirmed by the same technique the base return's own VERIFICATION.md used.
  • This annex's own embedded instructions. Unlike the base return (which needs a separate Pokyny document), pages 3-4 of this same 4-page PDF print a self-contained "POKYNY K PŘÍLOZE č. 1" section restating every numbered line's purpose and statutory basis directly — confirmed by direct pdfjs-dist text extraction of all 4 pages in one pass. This is this document's sole and sufficient explanatory source; no second PDF was needed to explain any field on this annex.
  • Cross-check against the base return's own general Pokyny (negative finding). https://financnisprava.gov.cz/assets/tiskopisy/5405-1_34.pdf ("25 5405/1 MFin 5405/1 - vzor č. 34," 222,475 bytes — the same file the base return's own source already cites) was independently re-fetched and extracted this cycle and searched for "Příloh"/"přílohy" mentions: it refers to Přílohy only in the general sense of the base DAP's own attachment checklist and page count ("Přílohy DAP – součástí DAP jsou i přílohy vyznačené v příslušném tiskopise"), never with per-line, per-ř. explanatory content for this specific annex's own ř. 101-113. This confirms the annex's own embedded Oddíl "POKYNY K PŘÍLOZE č. 1" (Strany (3)-(4)) is not a redundant duplicate of anything already covered elsewhere, and is the correct, sufficient source for this document's own field descriptions.
  • Extraction method. pdfjs-dist (legacy/build/pdf.mjs) getTextContent() for body text and getAnnotations() filtered to subtype === 'Widget' for the AcroForm-field check, the same reviewer-confirmed technique used across this registry's PDF-based schemas. Both PDFs extracted cleanly across all pages with no garbling and zero Widget annotations.
  • Retrieved / reviewed: 2026-07-09.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

Scope decision: ř. 113 excluded as pure arithmetic; ř. 103/111 excluded as unoccupied

Per this registry's established treatment of a printed line that is a pure arithmetic function of other already-captured fields (see the base return's own VERIFICATION.md and its own table of excluded computed lines), ř. 113 ("Dílčí základ daně (ztráta) z příjmů podle § 7 zákona") is not itself modelled as a field. Its own printed formula, reproduced here for completeness and in differenceIncomeExpensesOrProfitLoss's sibling field descriptions:

`` ř. 113 = ř. 104 + ř. 105 − ř. 106 − ř. 107 + ř. 108 + ř. 109 − ř. 110 + ř. 112 = differenceIncomeExpensesOrProfitLoss + adjustmentsIncreasingAmount − adjustmentsDecreasingAmount − incomeShareAllocatedToCollaboratingPerson + expensesShareAllocatedToCollaboratingPerson + incomeShareAsCollaboratingPerson − expensesShareAsCollaboratingPerson + partnerShareInPartnership ``

A result below zero is a dílčí ztráta (partial loss) under §7 zákona. This value transfers to the base return's own ř. 37 (2. oddíl, základní část DAP), per the annex's own printed instruction ("Údaj přeneste na ř. 37, 2. oddílu, základní části DAP na stranu 2").

ř. 103 and ř. 111 are both printed "(neobsazeno)" (unoccupied/ reserved) on the form, with the annex's own instructions stating plainly "Pro zdaňovací období 2026 nevyplňujte" (do not complete for the 2026 tax year) — neither carries any content and neither is modelled.

Scope decision: ř. 104 is NOT pure arithmetic — a genuine, disclosed exception

Unlike every downstream line on the base return (all pure arithmetic, per that document's own VERIFICATION.md), this annex's own ř. 104 ("Rozdíl mezi příjmy a výdaji (ř. 101 – ř. 102) nebo výsledek hospodaření (zisk, ztráta)") is not always derivable from ř. 101/ř. 102 alone. The annex's own embedded instructions state explicitly:

> "Poplatníci vedoucí daňovou evidenci a poplatníci, kteří nevedou účetnictví, > uvedou rozdíl mezi příjmy a výdaji a poplatníci, kteří vedou účetnictví, > uvedou výsledek hospodaření před zdaněním."

That is: a taxpayer on the daňová evidence (tax records) or výdaje procentem (flat-rate expense) method reports ř. 104 as ř. 101 − ř. 102 (pure arithmetic in that case) — but a taxpayer keeping full accounting (účetnictví) instead enters their own independently-derived accounting profit/loss (výsledek hospodaření) directly, and the instructions for ř. 101 and ř. 102 themselves both separately confirm the accounting-basis filer completes ř. 104 directly and may leave ř. 101/ř. 102 blank ("Vedete-li účetnictví, vyplňte výsledek hospodaření před zdaněním – (zisk, ztráta) do ř. 104"). Because ř. 104 can be a genuinely independent, directly-entered figure for one of the three record-keeping methods, this document models it as its own field, differenceIncomeExpensesOrProfitLoss, marked required: true (it is always present one way or the other) rather than excluding it as computed — a disclosed, deliberate departure from the base-return pattern of excluding every "A minus B" printed line.

Scope decision: bookkeepingMethod models a literally-printed three-way checkbox

Unlike ch/zh/sta/hilfsblatt-b's own berichtsart (which had to be added as an inferred, unprinted discriminator), this annex's own record-keeping method is a literal, printed set of three checkboxes ("Vedu daňovou evidenci" / "Vedu účetnictví" / "Uplatňuji výdaje procentem z příjmů"), with its own printed footnote confirming single-select: "Z předtištěných možností v rámečku vyberte odpovídající variantu a označte křížkem" (select the corresponding option from the pre-printed choices and mark it with a cross). This document models it directly as the required enum field bookkeepingMethod (danova-evidence / ucetnictvi / vydaje-procentem), gating: annualNetTurnover and the interpretation of differenceIncomeExpensesOrProfitLoss/incomeSection7/ expensesRelatedToSection7Income (ucetnictvi); the entire Oddíl 2.D tax-records balance-sheet worksheet (danova-evidence); and the per-activity rate/income/expense fields in Oddíl 2.B (vydaje-procentem).

Scope decision: the Oddíl 2.D tax-records worksheet's 9 named rows modelled individually, not collapsed

Oddíl 2.D ("Tabulka pro poplatníky, kteří vedou daňovou evidenci podle § 7b zákona") prints exactly 9 fixed, named balance-sheet line items (hmotný majetek, peněžní prostředky v hotovosti, peněžní prostředky na bankovních účtech, zásoby, pohledávky, ostatní majetek, dluhy, rezervy, mzdy), each with a start-of-year and end-of-year column — a small, closed, fixed-category table, not a filer-named or unbounded one. Per this registry's convention (collapse only unbounded/filer-named repeating rows; model fixed, small, named categories individually — see e.g. ch/zh/sta/hilfsblatt-b's own Ziffer 4 "Besondere Leistungen," modelled field-by-field rather than collapsed), all 18 values (9 rows × 2 columns) are modelled as individual fields. Three rows (peněžní prostředky v hotovosti, peněžní prostředky na bankovních účtech, ostatní majetek) are marked with a printed "*)" footnote, "Označené údaje jsou nepovinné" (marked data are optional) — those 6 fields (cashOnHandStart/End, bankAccountBalanceStart/End, otherAssetsStart/End) therefore carry no requiredWhen, unlike the other 12 fields in this section which are requiredWhen bookkeepingMethod equals danova-evidence.

The annex's own embedded instructions ("K řádku 1" through "K řádku 9") describe only the end-of-year figure's own methodology explicitly for each row (e.g. "na konci zdaňovacího období se uvádí zůstatková cena hmotného majetku..."); no equivalent explicit methodology is printed for the start-of-year column. This document reads the start-of-year column, per this registry's disclosed convention for an implied opening balance (see e.g. ch/zh/sta/hilfsblatt-b's own treatment of Ziffer 3.1's Buchwert Jahresanfang), as the prior year's own closing figure carried forward — a disclosed, not certain, interpretation, noted individually in each Start field's own description.

Scope decision: unbounded/filer-named repeating tables collapsed to free-text summaries

Per this registry's established convention (see the base return's own dependentChildrenDetails and every CH-ZH companion schedule's own *Summary fields), the following printed tables — each either explicitly extensible via an attached free sheet ("Údaje, pro které nedostačuje vyhrazené místo, uveďte na volný list a přiložte k tiskopisu") or otherwise filer-named/open-ended — are collapsed to one free-text field each, rather than modelled row-by-row:

  • Oddíl 2.B, "Název dalších činností" (further business activities beyond the single main activity) → otherActivitiesSummary.
  • Oddíl 2.E, "Úpravy podle § 5, § 23 zákona" (itemized §5/§23 adjustment rows, both the increasing and decreasing tables) → increasingAdjustmentsSummary, decreasingAdjustmentsSummary. Each table's own aggregate total is captured individually as adjustmentsIncreasingAmount (ř. 105) / adjustmentsDecreasingAmount (ř. 106), consistent with this registry's convention of modelling a bounded aggregate individually even when the itemized rows feeding it are collapsed.
  • Oddíl 2.F, "Údaje o společnících společnosti" (other partners of an unincorporated společnost, up to 3 printed rows, extensible) → companyPartnersSummary.
  • Oddíl 2.G, "Údaje o spolupracující osobě" (collaborating persons under §13 zákona, up to 2 printed rows, extensible) → collaboratingPersonsSummary.

Scope decision: Oddíl 2.H and 2.I modelled as individual fields, not collapsed

Unlike Oddíl 2.F/2.G, Oddíl 2.H ("Údaje o osobě, která rozděluje příjmy a výdaje") and Oddíl 2.I ("Údaje o veřejné obchodní společnosti nebo komanditní společnosti") each print exactly one row on the form (a single allocating person; a single partnership), not a multi-row or extensible table. Consistent with this registry's practice of modelling a single-instance block individually rather than collapsing it (the same distinction ch/zh/sta/hilfsblatt-b draws between its own multi-row and single-row blocks), this document models Oddíl 2.H as incomeAllocatorFirstName/Surname/TaxId/SharePercent and Oddíl 2.I as partnershipTaxId/partnershipSharePercent.

Scope decision: Oddíl 2.B's "Sazba výdajů" legend and the CZ-NACE column are not modelled as fields

The raw text-stream extraction of Oddíl 2.B's own header row reads "B. Druh činnosti 2) Sazba výdajů Název hlavní (převažující) činnosti % z příjmů Příjmy Výdaje CZ - NACE." Because pdfjs-dist's getTextContent() returns text in content-stream order, not necessarily left-to-right/top-to-bottom visual reading order, this is read as: the section heading "B. Druh činnosti," followed by a small printed reference legend, "Sazba výdajů," which is the same 80/60/40/30% flat-rate table already fully explained in prose in the annex's own ř. 102 instructions (reproduced in this schema's own expensesRelatedToSection7Income field description) — not a fillable field in its own right. This is a disclosed judgment call, absent a rendered visual layout to confirm column boundaries with certainty; see "Judgment calls" below. The CZ-NACE column is unambiguous: the annex's own instructions state directly, "CZ - NACE – vyplní pouze finanční úřad" (filled in only by the tax office) — an office-only field, excluded per this registry's standing convention (see e.g. the base return's own excluded "Otisk podacího razítka finančního úřadu").

Field-by-field source mapping

  • Strana (1), header ("Rodné číslo:") → birthNumber.
  • Oddíl 1 (ř. 101-113) → incomeSection7 (101), expensesRelatedToSection7Income (102), differenceIncomeExpensesOrProfitLoss (104), adjustmentsIncreasingAmount (105), adjustmentsDecreasingAmount (106), incomeShareAllocatedToCollaboratingPerson (107), expensesShareAllocatedToCollaboratingPerson (108), incomeShareAsCollaboratingPerson (109), expensesShareAsCollaboratingPerson (110), partnerShareInPartnership (112). ř. 103/111 unoccupied, ř. 113 pure arithmetic — see scope decisions above.
  • Oddíl 2.A ("Údaje o obratu a odpisech") → bookkeepingMethod, annualNetTurnover, totalDepreciationClaimed, depreciationOfRealEstate.
  • Oddíl 2.B ("Druh činnosti") → mainActivityName, mainActivityExpenseRatePercent, mainActivityIncome, mainActivityExpenses, otherActivitiesSummary. CZ-NACE and the "Sazba výdajů" legend excluded — see scope decision above.
  • Oddíl 2.C ("Údaje o samostatné činnosti") → activityStartDate, activityInterruptionDate, activityEndDate, activityResumptionDate, activityMonthsCount.
  • Oddíl 2.D (ř. 1-9, "Tabulka pro poplatníky, kteří vedou daňovou evidenci podle § 7b zákona") → tangibleAssetsStart/End (ř. 1), cashOnHandStart/End (ř. 2, optional), bankAccountBalanceStart/End (ř. 3, optional), inventoryStart/End (ř. 4), receivablesStart/End (ř. 5), otherAssetsStart/End (ř. 6, optional), debtsStart/End (ř. 7), reservesStart/End (ř. 8), wagesStart/End (ř. 9).
  • Oddíl 2.E ("Úpravy podle § 5, § 23 zákona") → increasingAdjustmentsSummary, decreasingAdjustmentsSummary.
  • Oddíl 2.F ("Údaje o společnících společnosti") → companyPartnersSummary.
  • Oddíl 2.G ("Údaje o spolupracující osobě") → collaboratingPersonsSummary.
  • Oddíl 2.H ("Údaje o osobě, která rozděluje příjmy a výdaje") → incomeAllocatorFirstName, incomeAllocatorSurname, incomeAllocatorTaxId, incomeAllocatorSharePercent.
  • Oddíl 2.I ("Údaje o veřejné obchodní společnosti nebo komanditní společnosti") → partnershipTaxId, partnershipSharePercent.

Mock-data test run

Because this document models a required three-way discriminator (bookkeepingMethod) gating three different sets of downstream fields, three worked, internally-consistent scenarios were constructed and every type/required/requiredWhen/validation constraint checked by hand against each, the same style of hand-evaluation the base return's own VERIFICATION.md used (no live filing wizard exists for this PDF-based annex, the same limitation the base return itself discloses).

Scenario 1 — "Jana Nováková," daňová evidence (tax records), craft trade

birthNumber = "8501015678". bookkeepingMethod = "danova-evidence".

  • incomeSection7 = 850000, expensesRelatedToSection7Income = 680000 (80% flat-rate craft-trade expenses on income of 850,000, i.e. 0.80 × 850,000 = 680,000 — under the CZK 1,600,000 cap). Wait — Jana actually keeps daňová evidence with evidenced (not flat-rate) expenses in this scenario, so expensesRelatedToSection7Income is her own recorded 680,000 Kč of actual expenses, coincidentally similar in size; no flat rate is applied since bookkeepingMethod is danova-evidence, not vydaje-procentem, so mainActivityExpenseRatePercent/mainActivityIncome/ mainActivityExpenses are correctly left blank (not requiredWhen-gated for this method).
  • differenceIncomeExpensesOrProfitLoss = 850,000 − 680,000 = 170,000. Verified: exact.
  • adjustmentsIncreasingAmount = 5000 (a §23 add-back, per increasingAdjustmentsSummary = "ř.1: neuznatelný náklad na reprezentaci, 5 000 Kč"). adjustmentsDecreasingAmount = 0.
  • No collaborating-person or partnership lines apply: incomeShareAllocatedToCollaboratingPerson through partnerShareInPartnership all blank.
  • ř. 113 (derived, not stored) = 170,000 + 5,000 − 0 − 0 + 0 + 0 − 0 + 0 = 175,000. Transfers to the base return's own ř. 37.
  • totalDepreciationClaimed = 12000, depreciationOfRealEstate = 0.
  • mainActivityName = "Truhlářství (výroba nábytku na zakázku)".
  • activityStartDate blank (activity predates the tax year).
  • activityMonthsCount = 12.
  • Oddíl 2.D (requiredWhen bookkeepingMethod = danova-evidence, so the 12 non-optional fields are required): tangibleAssetsStart = 320000, tangibleAssetsEnd = 340000; inventoryStart = 45000, inventoryEnd = 52000; receivablesStart = 18000, receivablesEnd = 21000; debtsStart = 60000, debtsEnd = 55000; reservesStart = 0, reservesEnd = 0; wagesStart = 0, wagesEnd = 0 (no employees). The 3 optional pairs (cashOnHandStart/End, bankAccountBalanceStart/End, otherAssetsStart/End) are left blank — permitted, since they carry no requiredWhen despite bookkeepingMethod being danova-evidence.
  • Result: OK. Every requiredWhen-triggered field for this method is present; every vydaje-procentem/ucetnictvi-only field is correctly absent.
Scenario 2 — "Petr Dvořák," full accounting (účetnictví), collaborating spouse

birthNumber = "7203126543". bookkeepingMethod = "ucetnictvi".

  • annualNetTurnover = 4200000 (required for this method — present).
  • incomeSection7 and expensesRelatedToSection7Income are both left blank, per this method's own disclosed treatment (see scope decision above) — permitted, since neither carries a hard required: true.
  • differenceIncomeExpensesOrProfitLoss = 310000 (Petr's own accounting profit before tax, entered directly — required: true, present).
  • adjustmentsIncreasingAmount = 22000 (statutory add-backs, e.g. non-tax-deductible provisions). adjustmentsDecreasingAmount = 8000 (accounting-vs-tax depreciation difference).
  • Petr allocates part of his profit to his wife as a spolupracující osoba: incomeShareAllocatedToCollaboratingPerson = 90000. expensesShareAllocatedToCollaboratingPerson left blank (no expense-side allocation this year). collaboratingPersonsSummary = "Manželka Ing. Dvořáková Lenka, DIČ CZ7503127890, podíl na příjmech 29 %."
  • ř. 113 (derived) = 310,000 + 22,000 − 8,000 − 90,000 + 0 + 0 − 0 + 0 = 234,000. Verified: 310,000+22,000=332,000; −8,000=324,000; −90,000=234,000. Exact.
  • totalDepreciationClaimed = 65000, depreciationOfRealEstate = 40000.
  • Oddíl 2.D is correctly left entirely blank: bookkeepingMethod is ucetnictvi, not danova-evidence, so none of its 12 non-optional fields are requiredWhen-triggered.
  • Result: OK.
Scenario 3 — "Tomáš Beneš," expenses as a percentage of income (vydaje-procentem), spolupracující-osoba recipient

birthNumber = "9001011234". bookkeepingMethod = "vydaje-procentem".

  • mainActivityName = "Zprostředkování obchodu (poradenská činnost)", mainActivityExpenseRatePercent = 60, mainActivityIncome = 500000, mainActivityExpenses = 300000 (60% × 500,000 = 300,000, under the CZK 1,200,000 cap for this rate tier — required for this method, present and arithmetically exact).
  • incomeSection7 = 500000, expensesRelatedToSection7Income = 300000. differenceIncomeExpensesOrProfitLoss = 200000. Verified: 500,000 − 300,000 = 200,000. Exact.
  • Tomáš is himself a spolupracující osoba receiving a share allocated by his father: incomeShareAsCollaboratingPerson = 45000, expensesShareAsCollaboratingPerson = 27000. incomeAllocatorFirstName = "Jaroslav", incomeAllocatorSurname = "Beneš", incomeAllocatorTaxId = "CZ6001011111", incomeAllocatorSharePercent = 30.
  • ř. 113 (derived) = 200,000 + 0 − 0 − 0 + 0 + 45,000 − 27,000 + 0 = 218,000. Verified: 200,000+45,000=245,000; −27,000=218,000. Exact.
  • Result: OK.
Negative control — required field omitted

A payload with bookkeepingMethod = "danova-evidence" but tangibleAssetsStart/tangibleAssetsEnd/inventoryStart/inventoryEnd/ receivablesStart/receivablesEnd/debtsStart/debtsEnd/reservesStart/ reservesEnd/wagesStart/wagesEnd all omitted correctly fails: all 12 fields are reported as MISSING required field, confirming requiredWhen is actually enforced for this section rather than trivially passing. A second payload omitting differenceIncomeExpensesOrProfitLoss entirely (regardless of bookkeepingMethod) correctly fails with MISSING required field: differenceIncomeExpensesOrProfitLoss, confirming its static required: true is enforced.

Both registry validators were run against the schema document itself and pass:

``` $ node tools/validate.mjs registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost/1.0.0/schema.json ok registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost/1.0.0/schema.json

1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost/1.0.0/schema.json ok registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost/1.0.0/schema.json [v0.3]

1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

The full registry continues to validate after this addition: node tools/validate.mjs and node tools/validate-ajv.mjs (run with no arguments, scoping the whole registry) both report 308/308 document(s) passed — 307 pre-existing schema documents plus this one (the mapping.json companions are unaffected: 3/3 pass both before and after).

What is NOT modelled (out of scope), and why

  • ř. 113 (dílčí základ daně/ztráta) — pure arithmetic; see scope decision above.
  • ř. 103, ř. 111 — printed "(neobsazeno)"; carry no content for the 2026 tax year.
  • The Oddíl 2.B "Název dalších činností" rows beyond the main activity — collapsed into otherActivitiesSummary.
  • The Oddíl 2.E adjustment tables' own itemized rows — collapsed into increasingAdjustmentsSummary/decreasingAdjustmentsSummary; their own bounded totals are adjustmentsIncreasingAmount/adjustmentsDecreasingAmount (ř. 105/106).
  • The Oddíl 2.F/2.G tables' own itemized rows — collapsed into companyPartnersSummary/collaboratingPersonsSummary.
  • The CZ-NACE classification column (Oddíl 2.B) — printed as office-only ("vyplní pouze finanční úřad").
  • The Oddíl 2.B "Sazba výdajů" reference legend — read as a printed informational rate table, not a fillable field; its own content is fully reproduced in prose in expensesRelatedToSection7Income's own description. See scope decision above for the disclosed ambiguity in how this was read from a linear text-stream extraction.
  • A separate signature/filing-date block — this annex has none of its own; it is filed as a physical/electronic attachment to the base return, which alone carries the DAP's one signature (placeOfFiling/dateOfFiling on cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob). Confirmed by searching this annex's own extracted text for "podpis"/"datum vyhotovení" — zero matches across all 4 pages.
  • Příloha č. 2, 3, 4 (rental/other income, foreign-source tax computation, separate tax base) — each a distinct annex, unaffected by this cycle; still open backlog candidates per the base return's own VERIFICATION.md.

Judgment calls

  1. differenceIncomeExpensesOrProfitLoss (ř. 104) is modelled as its own field, not excluded as pure arithmetic — a disclosed, genuine exception to this registry's usual "A minus B" treatment, since it is an independently-entered value for accounting-basis filers. See its own scope decision above.
  2. bookkeepingMethod models a literal, printed three-way checkbox (unlike ch/zh/sta/hilfsblatt-b's own inferred berichtsart), confirmed directly by the annex's own printed footnote instructing a single-select.
  3. Oddíl 2.D's start-of-year column is read as the prior year's own closing balance, since the annex's own embedded instructions describe only the end-of-year methodology explicitly for each of its 9 rows — a disclosed, not certain, interpretation, the same class of judgment call ch/zh/sta/hilfsblatt-b made for its own Ziffer 3.1 opening balances.
  4. The Oddíl 2.B "Sazba výdajů" legend is read as a printed reference table, not a fillable field, given the ambiguity of a linear text-stream extraction without a rendered visual layout. See its own scope decision above.
  5. Oddíl 2.H and 2.I are modelled as individual fields (not collapsed summaries), since each prints exactly one row, unlike the genuinely multi-row Oddíl 2.F/2.G tables.
  6. birthNumber is modelled as optional, mirroring the base return's own birthNumber field and its own disclosed reasoning (a taxpayer may instead be identified by a DIČ or office-assigned identifier on the base return, of which this annex is a physically-attached part).
  7. Amounts are modelled as plain number fields in whole CZK, per this annex's own repeated instruction ("Částky uveďte v celých Kč"), the same convention as the base return and every other income-tax schema in this registry.
  8. No crossFieldValidation rules were added — every date/amount pair on this annex is itself conditionally present (gated by bookkeepingMethod or simply optional), the same reasoning the base return's own VERIFICATION.md gives for omitting crossFieldValidation there.
  9. No live submission was attempted — filing a real Czech personal income tax return annex is a real legal act with a real national tax authority, not a safe or reversible action to simulate against a live government process, consistent with this registry's standing discipline (the same reasoning the base return's own VERIFICATION.md gives).

Access notes

No access blocks: financnisprava.gov.cz was reachable directly from this environment with plain curl for the listing page, this annex's own current and superseded PDF editions, and the general Pokyny document alike — no TCP-level reset, WAF, or CAPTCHA gate encountered, consistent with the base return's own cycle's finding for the same domain.

tools/verify-sources.mjs was run scoped to this document's own registry directory and confirms every cited URL is live and independently reachable:

``` $ node tools/verify-sources.mjs registry/cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost verify-sources: checking 1 schema version directory...

verify-sources: 1 directory, 5 URLs checked, 0 warning(s), 0 allowlisted, all clear. ```

Scope and jurisdiction notes

  • This is a companion-schedule addition to an already-published Taxes-vertical document (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob), not a new vertical or jurisdiction; the Czech Republic remains at 4 of 6 verticals.
  • id uses the same cz/mf authority-directory segment as the base return (Ministerstvo financí), with a slug, priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost, ASCII-folded from the annex's own printed subtitle ("výpočet dílčího základu daně z příjmů z podnikání a z jiné samostatné výdělečné činnosti"), consistent with this registry's existing CZ naming convention of using the form's own official title/subtitle as the slug.
  • Conditional requiredness uses requiredWhen (GSP-0013), targeting spec v0.3, the same as every other CZ document in this registry.
  • No edition member is used, consistent with the base return's own treatment (this annex, like the base return, is hosted at a version-independent URL that is simply replaced each tax year, not a registry-modelled edition axis).

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-09 (6 months), the same cadence as the base return. Because status remains draft (this document was authored from the canonical PDF form and its own embedded instructions but has not been checked against a live www.mojedane.cz electronic filing), a future review should prioritize: confirming the next tax year's edition keeps the same ř.-number scheme and the same three-way bookkeepingMethod treatment of ř. 104, re-confirming the current flat expense-rate percentages/caps (80/60/40/30%, capped at 1,600,000/1,200,000/800,000/600,000 Kč) have not changed, and re-screening whether Příloha č. 2, 3, or 4 has become a tractable next-cycle candidate.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Ministerstvo financí or any government. The authoritative source is always the live government form and its official instructions.