OSVČ

OSVČ stands for osoba samostatně výdělečně činná, a self-employed person. You get a Czech trade license (živnostenský list) from the živnostenský úřad and can invoice clients directly. Many freelance expats use OSVČ as their work status.

Tax-wise, OSVČ pay a flat-rate scheme called paušální daň (around 8,000 to 16,000 CZK per month depending on income tier), which combines income tax, social security, and health insurance into one payment. Simpler than running an s.r.o.