By: Marek Toráč
December 9, 2025 3 min read
As of 1 January 2026, the amendment to Act No. 592/1992 Coll. and Act No. 48/1997 Coll. introduces the obligation for self-employed persons (OSVČ) to communicate with health insurance companies exclusively by electronic means. From 2026, it will no longer be possible to submit the survey of income and expenses of self-employed persons in paper form (e.g. sent by post or submitted via collection boxes).
The General Health Insurance Corporation (hereinafter “VZP”) has issued information where it reminds its clients to timely submit the report on income and expenses of self-employed persons, lists the possibilities of electronic submission and an overview of deadlines for 2026.
How to deliver the report to the health insurance company electronically?
If the self-employed person is insured with VZP, it is possible to use the Moje VZP application, the VZP Point internet portal and the possibility of sending the report to health insurance companies via data boxes remains.
Deadlines for submitting the self-employed persons’ report for 2025
The deadline for submitting the report is based on the deadline for filing the tax return. The self-employed person must deliver the report to the health insurance company no later than one month after the deadline for filing the tax return.
|
Category of self-employed persons |
Deadline for submitting the report |
|
· Self-employed persons without the obligation to file a tax return for 2025 |
until 8 April 2026 |
|
· Self-employed persons whose tax return is not prepared by a tax adviser |
until 4 May 2026 |
|
· Self-employed persons who filed their tax returns electronically after 1 April 2026, by 4 May 2026 at the latest |
until 4 June 2026 |
|
· Self-employed persons whose tax return is prepared by a tax advisor |
until 3 August 2026 |
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