registered office or place of business of a self-employed person
Like corporations, self-employed persons must have a registered office or place of business. Previously, the official name of a legal entity was “registered office” and for self-employed persons, “place of business”. However, the Civil Code updated as of January 1, 2014 (Act 89/2012 Coll.) refers only to the registered office of the entrepreneur.
The address of the registered office of a natural person is the place where the self-employed person manages his business or trade. This address must also appear on the seal, as it appears on contracts, invoices, and business documents. If there is also a landline, this must be the address. A sole proprietor may have one or more business offices attached to the registered office, or the office itself may be the place of business. The address of the entrepreneur\’s registered office is notified to the Trade Licensing Office, the Tax Office, the Social Security Administration, and the Social Insurance Agency. If the entrepreneur wishes to change the registered office, he/she must notify the Tax Office and the Trade Permit Office of the new address within 15 days and the Social Security Administration and the Health Insurance Agency within 8 days. Upon payment of the administrative fee, ŽÚ will issue a new extract of the trade register.
Self-employed persons usually use their permanent address as their office or place of business. If they wish to notify another address to the competent authority, they must prove that they are entitled to use that address, i.e. that they have a legal right to use it. For example, in the case of a rental property, the self-employed person must attach, in addition to the rental agreement, the owner\’s consent, i.e., the owner\’s written declaration that he or she agrees that a business may be established at this address. This obligation is stipulated in Article 46 of the Trade Licensing Act. The declaration must be at least three months old. At least the name of the sole proprietor and the business registration number must be prominently displayed.