Poradna

Good morning, I would like to request general guidance on the tax obligations of a tax resident in the Czech Republic who is considering starting a business collaboration with a partner based in South America. The activity would be conducted on a cross-border basis and could include the provision of consulting or commercial services between the Czech Republic and a country outside the European Union. Before starting the activity, I would particularly like to clarify the following points: how income arising from this international collaboration should be declared and taxed in the Czech Republic; whether it would be necessary to obtain a trade licence, register as self-employed, or use another legal or business structure; what VAT obligations may arise when invoicing services to a client or business partner located outside the European Union; whether this income would be subject to social security and health insurance contributions in the Czech Republic; how a potential double-taxation situation would be assessed; which contracts, invoices and supporting documents should be retained for tax purposes; whether it would be possible to obtain legal residence or a residence permit in the South American country while continuing to remain a Czech tax resident; whether this situation could result in dual tax residence and, if so, how the country of primary tax residence would be determined under domestic legislation and any applicable double-taxation treaty. At this stage, the final legal, tax and invoicing structure of the collaboration has not yet been determined. I understand that the specific treatment will depend on the country involved, the type of services provided, the place from which the activity is effectively managed and the invoicing arrangement used. I would appreciate some initial guidance on the main areas that should be reviewed before starting the activity, particularly regarding the distinction between legal residence and tax residence. Thank you in advance for your response.