Paušální daň eligibility check
check_flat_tax_eligibilityScreens whether an OSVČ may enter or stay in the paušální daň (flat tax) regime: public health insurance participation (decisive for foreigners), VAT-payer status, income ceiling 2,000,000 CZK, side income and secondary activity. Returns reasons with severity.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| activityType | No | ||
| annualIncome | Yes | Expected annual business income in CZK | |
| citizenshipType | No | eu = EU/EEA citizen; non_eu_public = non-EU participating in Czech public health insurance (e.g. dočasná ochrana, employment); non_eu_private = non-EU with private/commercial insurance only | |
| isVATRegistered | No | Full VAT payer (plátce DPH). Identifikovaná osoba is NOT blocking. | |
| publicHealthStatus | No | ||
| rentalAnnualIncome | No |