What is Přihláška k registraci pro fyzické osoby (25 5101)?
The Přihláška k registraci pro fyzické osoby is the Czech Financial Administration's form 25 5101 (MFin 5101, vzor č. 24). In this edition, item 02 offers two registrations, as a payer (plátce daně) of tax on employment income (daň z příjmů ze závislé činnosti), which is what you need when you start paying wages to an employee, and as a payer of personal income tax withheld at a special rate (daň vybíraná srážkou). You write 'ano' next to each one you register for, with the date from which you became a payer. VAT registration has its own form.
The rest of the form identifies you: surname, surname at birth, first names, title, birth number or date of birth, your address of residence (and, for foreigners, the address reported in the Czech Republic), contact details, and, if you run a business, your IČO, registered office, branches and establishments and the bank accounts the business uses. Optional parts cover a legal representative or guardian, a delivery address, a legal predecessor, a foreign tax ID, and a person who files on your behalf.
FileIt prints each answer into the official PDF, one letter per box with Czech diacritics, writes 'ano' or 'ne' where the form asks, and formats the dates for the boxes. You sign it by hand and file it yourself. FileIt doesn't send anything to the tax office.
- Who files
- A natural person who becomes a payer of employment-income tax or withholding tax
- Registers for
- Tax on employment income, and tax withheld at a special rate (item 02)
- Not for
- VAT, which has its own registration form
- Signature
- Your own handwritten signature, or that of the person authorised to sign
- Edition
- 25 5101 MFin 5101 – vzor č. 24
- Pages
- 4 (page 4 is the instructions)
Who needs to fill out Přihláška k registraci pro fyzické osoby (25 5101)?
- Individuals who start employing someone and so have to withhold tax on their wages, for example a household employer or a sole trader hiring staff.
- Individuals who have to withhold tax at a special rate from payments they make.
- Foreign nationals in these situations, who also give their reported Czech address and any foreign tax ID.
When to use Přihláška k registraci pro fyzické osoby (25 5101)
- When you become a payer of one of these taxes. The 'ode dne' box is the day you became obliged to register as a payer.
- Not for later changes: the instructions say changes are reported within 15 days on the form 'Oznámení o změně registračních údajů'.
What you need before you start
- The name of your local tax office (finanční úřad) and its local branch (územní pracoviště).
- Your surname, surname at birth, first names, title and birth number (or date of birth if you have none).
- Your address of residence and, if you are a foreigner, your reported address in the Czech Republic.
- If you run a business: your IČO, whether the authorisation was issued in the Czech Republic, your registered office, branches and establishments, and your business bank accounts.
- Details of a legal representative, delivery address, legal predecessor or foreign tax ID, if any apply.
What’s on Přihláška k registraci pro fyzické osoby (25 5101)
The 2026 edition has 4 pages. FileIt asks for it in 14 parts:
- Tax officeTaxpayer (daňový subjekt)
- 02 What you register forTaxpayer (daňový subjekt)
- 03-07 YouTaxpayer (daňový subjekt)
- 08 Address of residenceTaxpayer (daňový subjekt)
- 09 Reported address of a foreignerTaxpayer (daňový subjekt)
- 10 Contact detailsTaxpayer (daňový subjekt)
- 12-14 BusinessTaxpayer (daňový subjekt)
- 15 Bank accountsTaxpayer (daňový subjekt)
- 16 Legal representative or guardianTaxpayer (daňový subjekt)
- 17 Delivery addressTaxpayer (daňový subjekt)
- 18 Legal predecessorTaxpayer (daňový subjekt)
- 19 Foreign tax IDTaxpayer (daňový subjekt)
- Signing person (Údaje o podepisující osobě)Taxpayer (daňový subjekt)
- Date and signatureTaxpayer (daňový subjekt)
How to fill out Přihláška k registraci pro fyzické osoby (25 5101), step by step
1 Tax office and item 02
Name the tax office. Then write 'ano' next to each tax you register as a payer for, with the date from which you are a payer. Item 01, the tax ID, is left empty at first registration: the tax office fills it in.
2 Items 03 to 10: you
Your surname, surname at birth, first names, one title before the name, birth number or date of birth, address of residence, a foreigner's reported address, and up to three phone numbers and an e-mail.
3 Items 12 to 15: business
Your IČO and whether the business authorisation was issued in the Czech Republic (if not, attach it), whether your registered office is your residence, the number of branches and establishments, and the bank accounts that hold your business money.
4 Items 16 to 19
A legal representative or guardian, a delivery address if it differs from item 13 or 08, a legal predecessor whose activities you continue, and a tax ID from another country.
5 Signing
If someone files for you, the signing-person block gives their code, name and identification. You or the authorised person date the form and sign it by hand.
Common mistakes to avoid
- Filling in item 01. The instructions say the tax office fills in the tax ID at first registration.
- Using this form to register for VAT. The instructions point to the separate VAT registration form.
- Giving more than one title. The form takes one title before the name, usually the highest.
- Filling in the signing-person block when you file for yourself. The instructions say to leave it empty.
After you fill it out
Print the PDF and sign it by hand.
File it with your local tax office, with any attachments the form asks for (a foreign business authorisation, the branch and establishment forms).
Keep a copy in your FileIt vault. Report later changes within 15 days on the change form, as the instructions say.
Fill out Přihláška k registraci pro fyzické osoby (25 5101) online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 73 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5101 form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Přihláška k registraci pro fyzické osoby (25 5101) now — it’s freePřihláška k registraci pro fyzické osoby (25 5101): frequently asked questions
What can I register for on form 25 5101?
Item 02 of vzor 24 lists two: payer of tax on employment income (daň z příjmů ze závislé činnosti) and payer of personal income tax withheld at a special rate. VAT uses a separate form.
Do I fill in my DIČ?
No. The instructions say not to fill in item 01 at first registration, because the tax office does it.
What if I have no Czech birth number?
The instructions say to give your date of birth instead. A birth number with only three digits after the slash leaves the last box empty.
How do I report a change later?
The instructions say changes have to be reported within 15 days of when they happen, on the form 'Oznámení o změně registračních údajů'.
Can I fill in 25 5101 with FileIt?
Yes. FileIt prints every answer into the official vzor 24 PDF, one letter per box. You sign it by hand and file it yourself.
Official sources
- Blank form (PDF), published by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5101: https://financnisprava.gov.cz/assets/tiskopisy/5101_24.pdf
- Official instructions and guidance: https://financnisprava.gov.cz/assets/tiskopisy/5101_24.pdf
- Edition shown on this page: 25 5101 MFin 5101 – vzor č. 24 (checked 2026-10-25).
FileIt is not affiliated with or endorsed by Finanční správa České republiky (Czech Financial Administration, FS ČR) — Ministry of Finance form MFin 5101 or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.