{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "cz/mf/priloha-1-vypocet-dilciho-zakladu-dane-samostatna-cinnost",
  "version": "1.0.0",
  "title": "Czech Republic Personal Income Tax Return — Self-Employment Income Annex (Příloha č. 1 k Přiznání k dani z příjmů fyzických osob)",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "CZ",
    "level": "national"
  },
  "authority": {
    "name": "Ministerstvo financí",
    "abbreviation": "MFin",
    "url": "https://www.mfcr.cz",
    "operatedBy": {
      "name": "Finanční správa České republiky",
      "abbreviation": "FS ČR",
      "url": "https://financnisprava.gov.cz",
      "basis": "zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů, § 7 (self-employment income) and § 13 (collaborating persons) in particular; zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů"
    }
  },
  "process": {
    "type": "filing",
    "language": "cs-CZ"
  },
  "source": {
    "url": "https://financnisprava.gov.cz/assets/tiskopisy/5405-P1_22.pdf",
    "retrievedAt": "2026-07-09",
    "documentRef": "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."
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-09",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-09",
    "notes": "GOV-1977: GovSchema Standard Research cycle. Closes a gap the base return's own schema (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob, GOV-1826) explicitly named and deferred in its own description and VERIFICATION.md: 'Příloha č. 1 (self-employment income, §7 zákona) — a distinct, larger, independently-published PDF; left as an open backlog candidate.' The two candidate URLs supplied at the start of this cycle (financnisprava.gov.cz/assets/cs/prilohy/fs-financni-sprava-cr/priloha-1-k_priznani-z-prijmu-FO.pdf and .../dt-upozorneni-mf-k-tiskopisum/25_5405-1_MFin-5405-1_vzor25.pdf) were both fetched and independently confirmed, by extracting and reading their own printed edition text, to be substantially stale: the first prints '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 'za zdaňovací období (kalendářní rok) 2017' and 'vzor č. 25' — both roughly a decade behind the base return's own current tax-year-2026, vzor-č.-30 edition. Per this cycle's own brief, financnisprava.gov.cz's 'Daňové tiskopisy' listing page (https://financnisprava.gov.cz/cs/dane/danove-tiskopisy) was fetched directly instead (HTTP 200, no login/CAPTCHA/WAF gate) and searched for every href containing '5405'; its own on-page label/edition-number column confirms the CURRENT Příloha č. 1 is '25 5405/P1' vzor č. 22 (financnisprava.gov.cz/assets/tiskopisy/5405-P1_22.pdf, 217,704 bytes, %PDF-1.6, no /AcroForm or /Widget — a flat print/reference facsimile, the same shape as the base return), one edition ahead of the immediately-preceding vzor č. 21 also listed on the same page. This document's own printed header ('vzor č. 30') confirms it is the correct companion to the currently-published base return. Extraction used pdfjs-dist's legacy build (getTextContent() + getAnnotations()), the same reviewer-confirmed technique used across this registry's PDF-based schemas; both pages of this annex extracted cleanly with zero Widget annotations. A genuine structural surprise, disclosed in full in VERIFICATION.md: unlike the base return (whose own downstream lines are all pure arithmetic), this annex's own ř. 104 line is NOT purely computable from ř. 101/102 for a taxpayer on the full-accounting (Vedu účetnictví) method — the annex's own embedded instructions state that accounting-basis filers enter their own independently-derived výsledek hospodaření (accounting profit/loss) directly into ř. 104, leaving ř. 101/102 blank, while tax-records/flat-rate filers instead derive ř. 104 as ř. 101 − ř. 102. ř. 104 is therefore modelled as its own field, not excluded as computed. This annex's own general Pokyny cross-reference (25 5405/1 MFin 5405/1 - vzor č. 34, the same document the base return cites) was also independently re-fetched and confirmed it does not itself carry per-line explanations for this annex — those live entirely within this annex's own embedded 'POKYNY K PŘÍLOZE č. 1' section (Strany (3)-(4)), which is this document's sole and sufficient explanatory source. See VERIFICATION.md for the full line-by-line source mapping, every disclosed scope decision, and the worked mock-data example. This is a companion-schedule addition to an already-published Taxes-vertical document, not a new vertical or jurisdiction; the Czech Republic remains at 4 of 6 verticals."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-09"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "birthNumber",
      "label": "Rodné číslo",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "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).",
      "sourceRef": "Strana (1), header",
      "validation": {
        "maxLength": 11
      }
    },
    {
      "name": "incomeSection7",
      "label": "101 Příjmy podle § 7 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 101"
    },
    {
      "name": "expensesRelatedToSection7Income",
      "label": "102 Výdaje související s příjmy podle § 7 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 102"
    },
    {
      "name": "differenceIncomeExpensesOrProfitLoss",
      "label": "104 Rozdíl mezi příjmy a výdaji (ř. 101 – ř. 102) nebo výsledek hospodaření (zisk, ztráta)",
      "type": "number",
      "required": true,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 104"
    },
    {
      "name": "adjustmentsIncreasingAmount",
      "label": "105 Úhrn částek podle § 5, § 23 zákona a ostatní úpravy podle zákona zvyšující",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 105"
    },
    {
      "name": "adjustmentsDecreasingAmount",
      "label": "106 Úhrn částek podle § 5, § 23 zákona a ostatní úpravy podle zákona snižující",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 106"
    },
    {
      "name": "incomeShareAllocatedToCollaboratingPerson",
      "label": "107 Část příjmů nebo výsledku hospodaření před zdaněním (zisk), kterou rozdělujete na spolupracující osobu (osoby) podle § 13 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 107"
    },
    {
      "name": "expensesShareAllocatedToCollaboratingPerson",
      "label": "108 Část výdajů nebo výsledku hospodaření před zdaněním (ztráta), kterou rozdělujete na spolupracující osobu (osoby) podle § 13 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 108"
    },
    {
      "name": "incomeShareAsCollaboratingPerson",
      "label": "109 Část příjmů nebo výsledku hospodaření před zdaněním (zisk), která připadla na Vás jako na spolupracující osobu podle § 13 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 109"
    },
    {
      "name": "expensesShareAsCollaboratingPerson",
      "label": "110 Část výdajů nebo výsledku hospodaření před zdaněním (ztráta), která připadla na Vás jako na spolupracující osobu podle § 13 zákona",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 110"
    },
    {
      "name": "partnerShareInPartnership",
      "label": "112 Váš podíl jako společníka veřejné obchodní společnosti nebo komplementáře komanditní společnosti",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "ř. 112"
    },
    {
      "name": "bookkeepingMethod",
      "label": "Vedu daňovou evidenci / Vedu účetnictví / Uplatňuji výdaje procentem z příjmů",
      "type": "enum",
      "required": true,
      "description": "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).",
      "sourceRef": "Strana (1), Oddíl 2.A",
      "validation": {
        "enum": [
          "danova-evidence",
          "ucetnictvi",
          "vydaje-procentem"
        ]
      }
    },
    {
      "name": "annualNetTurnover",
      "label": "Roční úhrn čistého obratu",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "Oddíl 2.A",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "ucetnictvi"
      }
    },
    {
      "name": "totalDepreciationClaimed",
      "label": "Uplatněné odpisy celkem",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total depreciation claimed on the taxpayer's own recorded business assets (obchodní majetek).",
      "sourceRef": "Oddíl 2.A"
    },
    {
      "name": "depreciationOfRealEstate",
      "label": "Z toho odpisy nemovitých věcí",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The portion of totalDepreciationClaimed attributable to real estate (nemovité věci).",
      "sourceRef": "Oddíl 2.A"
    },
    {
      "name": "mainActivityName",
      "label": "B. Druh činnosti — Název hlavní (převažující) činnosti",
      "type": "string",
      "required": false,
      "description": "Plain-language description of the taxpayer's main (predominant) self-employment activity.",
      "sourceRef": "Oddíl 2.B",
      "validation": {
        "maxLength": 300
      }
    },
    {
      "name": "mainActivityExpenseRatePercent",
      "label": "B. Druh činnosti — % z příjmů (sazba výdajů)",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "Oddíl 2.B",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "vydaje-procentem"
      },
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "mainActivityIncome",
      "label": "B. Druh činnosti — Příjmy",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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).",
      "sourceRef": "Oddíl 2.B",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "vydaje-procentem"
      },
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "mainActivityExpenses",
      "label": "B. Druh činnosti — Výdaje",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Expenses attributable to the main activity: mainActivityIncome multiplied by mainActivityExpenseRatePercent, subject to the statutory cap for that rate tier (see expensesRelatedToSection7Income's own description).",
      "sourceRef": "Oddíl 2.B",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "vydaje-procentem"
      },
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherActivitiesSummary",
      "label": "B. Druh činnosti — Název dalších činností",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Oddíl 2.B",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "activityStartDate",
      "label": "C. Údaje o samostatné činnosti — Datum zahájení činnosti",
      "type": "date",
      "required": false,
      "description": "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).",
      "sourceRef": "Oddíl 2.C"
    },
    {
      "name": "activityInterruptionDate",
      "label": "C. Údaje o samostatné činnosti — Datum přerušení činnosti",
      "type": "date",
      "required": false,
      "description": "The date the taxpayer interrupted the activity, if that occurred during the tax year.",
      "sourceRef": "Oddíl 2.C"
    },
    {
      "name": "activityEndDate",
      "label": "C. Údaje o samostatné činnosti — Datum ukončení činnosti",
      "type": "date",
      "required": false,
      "description": "The date the taxpayer actually ended the activity, if that occurred during the tax year.",
      "sourceRef": "Oddíl 2.C"
    },
    {
      "name": "activityResumptionDate",
      "label": "C. Údaje o samostatné činnosti — Datum obnovení činnosti",
      "type": "date",
      "required": false,
      "description": "The date the taxpayer resumed a previously interrupted activity, if that occurred during the tax year.",
      "sourceRef": "Oddíl 2.C"
    },
    {
      "name": "activityMonthsCount",
      "label": "C. Údaje o samostatné činnosti — Počet měsíců činnosti",
      "type": "integer",
      "required": false,
      "description": "The number of months in which the taxpayer carried on the activity under §7 odst. 1 písm. a), b), or c) zákona.",
      "sourceRef": "Oddíl 2.C",
      "validation": {
        "minimum": 0,
        "maximum": 12
      }
    },
    {
      "name": "tangibleAssetsStart",
      "label": "D.1 Hmotný majetek — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "Oddíl 2.D, ř. 1",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "tangibleAssetsEnd",
      "label": "D.1 Hmotný majetek — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Net book value of tangible assets (hmotný majetek) at the end of the tax year, per §29 zákona (defined per §26 odst. 2 zákona).",
      "sourceRef": "Oddíl 2.D, ř. 1",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "cashOnHandStart",
      "label": "D.2 Peněžní prostředky v hotovosti — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "Oddíl 2.D, ř. 2"
    },
    {
      "name": "cashOnHandEnd",
      "label": "D.2 Peněžní prostředky v hotovosti — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "Oddíl 2.D, ř. 2"
    },
    {
      "name": "bankAccountBalanceStart",
      "label": "D.3 Peněžní prostředky na bankovních účtech — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Bank account balances, per §7b zákona. Optional per the form's own '*)' marking, the same as cashOnHandStart.",
      "sourceRef": "Oddíl 2.D, ř. 3"
    },
    {
      "name": "bankAccountBalanceEnd",
      "label": "D.3 Peněžní prostředky na bankovních účtech — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Bank account balances at the end of the tax year, per §7b zákona. Optional per the form's own '*)' marking.",
      "sourceRef": "Oddíl 2.D, ř. 3"
    },
    {
      "name": "inventoryStart",
      "label": "D.4 Zásoby — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The actual, physically-verified inventory (zásoby) balance.",
      "sourceRef": "Oddíl 2.D, ř. 4",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "inventoryEnd",
      "label": "D.4 Zásoby — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "The actual, physically-verified inventory (zásoby) balance as of the last day of the tax year.",
      "sourceRef": "Oddíl 2.D, ř. 4",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "receivablesStart",
      "label": "D.5 Pohledávky včetně poskytnutých úvěrů a zápůjček — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Receivables, including loans and advances extended by the taxpayer.",
      "sourceRef": "Oddíl 2.D, ř. 5",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "receivablesEnd",
      "label": "D.5 Pohledávky včetně poskytnutých úvěrů a zápůjček — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Receivables, including loans and advances extended by the taxpayer, as of the last day of the tax year, per the actual verified balance.",
      "sourceRef": "Oddíl 2.D, ř. 5",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "otherAssetsStart",
      "label": "D.6 Ostatní majetek — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Other business assets under §7b zákona. Optional per the form's own '*)' marking, the same as cashOnHandStart.",
      "sourceRef": "Oddíl 2.D, ř. 6"
    },
    {
      "name": "otherAssetsEnd",
      "label": "D.6 Ostatní majetek — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Other business assets under §7b zákona as of the end of the tax year. Optional per the form's own '*)' marking.",
      "sourceRef": "Oddíl 2.D, ř. 6"
    },
    {
      "name": "debtsStart",
      "label": "D.7 Dluhy včetně přijatých úvěrů a zápůjček — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Debts, including loans and advances received by the taxpayer, per the actual verified balance.",
      "sourceRef": "Oddíl 2.D, ř. 7",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "debtsEnd",
      "label": "D.7 Dluhy včetně přijatých úvěrů a zápůjček — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Debts, including loans and advances received by the taxpayer, as of the last day of the tax year, per the actual verified balance.",
      "sourceRef": "Oddíl 2.D, ř. 7",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "reservesStart",
      "label": "D.8 Rezervy — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "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.",
      "sourceRef": "Oddíl 2.D, ř. 8",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "reservesEnd",
      "label": "D.8 Rezervy — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Statutory reserves as of the end of the tax year, per zákon č. 593/1992 Sb.",
      "sourceRef": "Oddíl 2.D, ř. 8",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "wagesStart",
      "label": "D.9 Mzdy — na začátku zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total booked wages, taken from the taxpayer's own payroll records (mzdové listy, rekapitulace mezd apod.).",
      "sourceRef": "Oddíl 2.D, ř. 9",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "wagesEnd",
      "label": "D.9 Mzdy — na konci zdaňovacího období",
      "type": "number",
      "required": false,
      "classification": "financial",
      "description": "Total booked wages for the tax year, taken from the taxpayer's own payroll records.",
      "sourceRef": "Oddíl 2.D, ř. 9",
      "requiredWhen": {
        "field": "bookkeepingMethod",
        "equals": "danova-evidence"
      }
    },
    {
      "name": "increasingAdjustmentsSummary",
      "label": "E. Úpravy podle § 5, § 23 zákona — zvyšující",
      "type": "string",
      "required": false,
      "description": "Free-text summary of the itemized adjustment rows (line number, description, and CZK amount) that increase the accounting profit/loss or the income/expense difference — collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows, since the form allows listing further adjustments on an attached free sheet ('Údaje, pro které nedostačuje vyhrazené místo, uveďte na volný list a přiložte k tiskopisu'). The total is captured individually as adjustmentsIncreasingAmount (ř. 105).",
      "sourceRef": "Oddíl 2.E",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "decreasingAdjustmentsSummary",
      "label": "E. Úpravy podle § 5, § 23 zákona — snižující",
      "type": "string",
      "required": false,
      "description": "Free-text summary of the itemized adjustment rows (line number, description, and CZK amount) that decrease the accounting profit/loss or the income/expense difference, collapsed for the same reason as increasingAdjustmentsSummary. The total is captured individually as adjustmentsDecreasingAmount (ř. 106).",
      "sourceRef": "Oddíl 2.E",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "companyPartnersSummary",
      "label": "F. Údaje o společnících společnosti",
      "type": "string",
      "required": false,
      "description": "Free-text summary of the itemized rows (first name, surname, DIČ, share of income %, share of expenses %) identifying the other partners of a společnost (a partnership arrangement that is not itself a legal entity, distinct from a veřejná obchodní společnost/komanditní společnost) the taxpayer is a partner in, completed only if applicable — collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows.",
      "sourceRef": "Oddíl 2.F",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "collaboratingPersonsSummary",
      "label": "G. Údaje o spolupracující osobě",
      "type": "string",
      "required": false,
      "description": "Free-text summary of the itemized rows (first name, surname, DIČ or rodné číslo, share of income and expenses %) identifying each spolupracující osoba (collaborating person) or family member participating in a family business (rodinný závod) to whom the taxpayer allocates income/expenses under §13 zákona, applicable when incomeShareAllocatedToCollaboratingPerson and/or expensesShareAllocatedToCollaboratingPerson are used — collapsed to one free-text field per this registry's established treatment of unbounded, filer-named repeating rows.",
      "sourceRef": "Oddíl 2.G",
      "validation": {
        "maxLength": 2000
      }
    },
    {
      "name": "incomeAllocatorFirstName",
      "label": "H. Údaje o osobě, která rozděluje příjmy a výdaje — Jména",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "First name(s) of the person who allocates income/expenses to the taxpayer under §13 zákona (or of the family member operating the family business), when the taxpayer is themselves a spolupracující osoba (collaborating person, see incomeShareAsCollaboratingPerson/expensesShareAsCollaboratingPerson). The form prints a single row for this section, unlike the multi-row Oddíl 2.G table, so this document models it as individual fields rather than a collapsed summary.",
      "sourceRef": "Oddíl 2.H",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "incomeAllocatorSurname",
      "label": "H. Údaje o osobě, která rozděluje příjmy a výdaje — Příjmení",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Surname of the person who allocates income/expenses to the taxpayer under §13 zákona.",
      "sourceRef": "Oddíl 2.H",
      "validation": {
        "maxLength": 100
      }
    },
    {
      "name": "incomeAllocatorTaxId",
      "label": "H. Údaje o osobě, která rozděluje příjmy a výdaje — DIČ",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Tax identification number (DIČ) of the person who allocates income/expenses to the taxpayer under §13 zákona.",
      "sourceRef": "Oddíl 2.H",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "incomeAllocatorSharePercent",
      "label": "H. Údaje o osobě, která rozděluje příjmy a výdaje — Podíl na příjmech a výdajích v %",
      "type": "number",
      "required": false,
      "description": "The percentage share of income and expenses this person allocated to the taxpayer.",
      "sourceRef": "Oddíl 2.H",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    },
    {
      "name": "partnershipTaxId",
      "label": "I. Údaje o veřejné obchodní společnosti nebo komanditní společnosti — DIČ",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "Tax identification number (DIČ) of the public partnership (veřejná obchodní společnost) in which the taxpayer is a partner, or of the limited partnership (komanditní společnost) in which the taxpayer is a general partner (komplementář) — the partnership underlying partnerShareInPartnership.",
      "sourceRef": "Oddíl 2.I",
      "validation": {
        "maxLength": 20
      }
    },
    {
      "name": "partnershipSharePercent",
      "label": "I. Údaje o veřejné obchodní společnosti nebo komanditní společnosti — %",
      "type": "number",
      "required": false,
      "description": "The taxpayer's own percentage share in the partnership named in partnershipTaxId.",
      "sourceRef": "Oddíl 2.I",
      "validation": {
        "minimum": 0,
        "maximum": 100
      }
    }
  ],
  "steps": [
    {
      "id": "partial_tax_base_computation",
      "title": "Partial tax base from self-employment income (§ 7 zákona)",
      "fields": [
        "birthNumber",
        "incomeSection7",
        "expensesRelatedToSection7Income",
        "differenceIncomeExpensesOrProfitLoss",
        "adjustmentsIncreasingAmount",
        "adjustmentsDecreasingAmount",
        "incomeShareAllocatedToCollaboratingPerson",
        "expensesShareAllocatedToCollaboratingPerson",
        "incomeShareAsCollaboratingPerson",
        "expensesShareAsCollaboratingPerson",
        "partnerShareInPartnership"
      ],
      "next": "turnover_and_activity_type"
    },
    {
      "id": "turnover_and_activity_type",
      "title": "Turnover, depreciation, record-keeping method, and business activity",
      "fields": [
        "bookkeepingMethod",
        "annualNetTurnover",
        "totalDepreciationClaimed",
        "depreciationOfRealEstate",
        "mainActivityName",
        "mainActivityExpenseRatePercent",
        "mainActivityIncome",
        "mainActivityExpenses",
        "otherActivitiesSummary"
      ],
      "next": "activity_dates"
    },
    {
      "id": "activity_dates",
      "title": "Activity start, interruption, end, and resumption dates",
      "fields": [
        "activityStartDate",
        "activityInterruptionDate",
        "activityEndDate",
        "activityResumptionDate",
        "activityMonthsCount"
      ],
      "next": "tax_records_worksheet"
    },
    {
      "id": "tax_records_worksheet",
      "title": "Balance-sheet worksheet for taxpayers keeping tax records (§ 7b zákona)",
      "fields": [
        "tangibleAssetsStart",
        "tangibleAssetsEnd",
        "cashOnHandStart",
        "cashOnHandEnd",
        "bankAccountBalanceStart",
        "bankAccountBalanceEnd",
        "inventoryStart",
        "inventoryEnd",
        "receivablesStart",
        "receivablesEnd",
        "otherAssetsStart",
        "otherAssetsEnd",
        "debtsStart",
        "debtsEnd",
        "reservesStart",
        "reservesEnd",
        "wagesStart",
        "wagesEnd"
      ],
      "next": "adjustments_and_related_parties"
    },
    {
      "id": "adjustments_and_related_parties",
      "title": "Adjustments and related-party disclosures",
      "fields": [
        "increasingAdjustmentsSummary",
        "decreasingAdjustmentsSummary",
        "companyPartnersSummary",
        "collaboratingPersonsSummary",
        "incomeAllocatorFirstName",
        "incomeAllocatorSurname",
        "incomeAllocatorTaxId",
        "incomeAllocatorSharePercent",
        "partnershipTaxId",
        "partnershipSharePercent"
      ]
    }
  ]
}