Every month, prepare your invoices, receipts and complete bank statements in one folder. For sole traders (OSVČ) the list depends on the type of records and the tax regime. Your accountant will draw it up according to what you do and how you receive payments. If a purchase is unclear, write at once what it was for.
What your accountant will need
A café with cash takings will have different paperwork from a consultant with a few invoices. Send your accountant a description of your activity. Go through the overview of services and check with them whether your contract also covers payroll and foreign transactions.
Above all, prepare issued and received invoices, receipts and bank statements, including corrections, advances and refunds. Send an unpaid invoice too: the accountant needs to check the invoices you issued separately from the payments actually received. When you change a file, say which version it replaces.
An online shop, for instance, may receive less from the payment gateway than it invoiced. The gateway’s overview of payments and fees, including refunds, helps to explain the difference. If you sell through several platforms, download the overview from each one separately.
For a rental contract the accountant needs the date it takes effect. With the documents for a machine purchase, include a note explaining what you use the machine for. If you have employees, send the hours worked and absences by the date agreed for payroll processing. That date may differ from the one for the other documents.
If you keep tax records (daňová evidence), you record your income, expenses, assets and debts. So also agree with your accountant on which documents to provide for assets and debts.
Download your bank statements for the whole month
Prepare a statement for every account used for business, including accounts in a foreign currency. Check the start and end of the period. A list of the last few payments is no substitute for the full monthly statement. If your accountant asks, add a data export too.
On the statement there is a payment to an electronics shop. Was it a monitor for the office, or a present for the family? Attach the seller’s receipt and write what the purchase is for. Mark a private payment, for example: "Present for the family, paid with the company card by mistake."
For cash, write who paid and whether they used company money or their own. Mark transfers between your own accounts as well.
How to prepare readable files
Keep electronic invoices in the format in which you received them. Photograph the whole paper receipt, including the seller’s details and the amount. Open the picture and zoom in on the small print. If you cannot read it, photograph the receipt again.
In the 2026-09 folder, keep purchase documents separate from sales documents. The date, the supplier and the document number in the file name help when you search. Save each multi-page document as a single file. Then the accountant will not have to hunt for attachments in emails.
For handing over documents, choose a secure shared folder or a document system. Check access before the first delivery. Save payroll documents in a folder with restricted access. Do not upload the same document twice.
Keep the paper originals for now. That is practical advice; the law allows electronic storage under certain conditions. Agree with your accountant on a suitable way of archiving and on how long to keep your documents. Sending a photo in a chat does not by itself ensure that the document is properly archived.
Deadline and a final check
You can write to your accountant:
"I’ll upload the documents by the 5th of the following month. Does that suit you? I’ll answer any questions; for payroll, please suggest a date."
This is an example of an arrangement, not a general obligation of businesses in Czechia. The date may change with the number of documents.
A VAT payer files the return within 25 days after the end of the tax period. The deadline is given by the Financial Administration in its description of the tax system. The period is usually a month; a quarter can be used if the conditions are met.
If the deadline falls on a weekend or a public holiday, it moves to the next working day. Deadlines for other filings may differ.
Forward a letter from the tax office to your accountant at once. For a message received through your data box, attach the document together with the details of its arrival in the box and its delivery to the addressee. Ask your accountant to confirm who will prepare and send the reply within the deadline stated in the letter.
Before sending, check that:
- Invoices are saved, including corrections and documents for advances.
- You have documents and any necessary explanations for the purchases.
- Statements cover the whole month and every account used for business.
- Documents for cash payments and the payment gateway overviews are not missing.
- New contracts, staff changes and missing documents are marked.
- The files open and the accountant knows whom to send questions to.
If a receipt is missing, ask for a copy and write to your accountant:
"The documents for September are uploaded. The receipt for petrol from 18 September is missing; I have asked for a copy. If I do not get it, I will let you know."
Then send the copy separately and mark the month it belongs to. Take a look at the price list and ask for a quote based on the number of documents you have. Also ask whether there is a surcharge for late additions.
Frequently asked questions about handing over documents
What if I sold nothing all month?
Then tell your accountant so. Check the bank fees and other purchases. A VAT payer generally files a return even for a period with no sales. Check any exception with your accountant.
Is a receipt enough without an explanation?
For an ordinary purchase with a clear purpose it may be enough. For unusual purchases, add what you will use them for in your business. From the document and the explanation, the accountant judges how to book the purchase.
To talk through handing documents over to Bilanta, use the contacts page to tell us what you do and roughly how many documents you have per month.
