Eliška Daně AI – Investment Pitch

💼 Executive Summary

🎯 Investment Thesis

Anna Daně AI is the first specialized AI assistant for Czech taxes, VAT (DPH), social contributions and regulations. Provides an AI educational and fiscal advisory model (not a regulated accountant service) with AI core + expert oversight fallback for complex cases.

📅 Pricing Strategy (Czechia Launch):

Newsletter early access (before Jan 1, 2026): Free testing 3 months (Jan-Mar 2026)
Beta phase (Jan 1 – Mar 31, 2026): 990 CZK - pays for Q1 2026 + gets full year 2026 FREE as Early Bird bonus
Commercial launch (Apr 1, 2026): New users pay 2,999 CZK/year immediately
From 2027 onwards: All users (including beta) pay standard price 2,999 CZK/year
Goal: 1,000-1,500 beta users (990 CZK) + 400-600 newsletter testers (FREE) → testimonials + viral growth

Targets 2–3% market penetration of Czech SMEs and self-employed (~25,000-40,000 users) → ~75–120M CZK ARR within 36 months. Ready for expansion to Slovakia, Poland and Hungary within LumenYAI ecosystem.

💡 Technical Advantage – SSoT (Single Source of Truth):

Automatically synchronized database of all Czech national and regional laws (Finanční správa, ČSSZ, CzechPoint, EET, DPH, OSS). Instead of AI "guessing" from generic data, Anna uses a unique, daily-updated register of legal sources for all 3 regions (Bohemia, Moravia, Prague). Result: 99.99% accuracy vs 60-70% for generic AI models (ChatGPT, Gemini).

1.2M Czech Market (TAM)

120M CZK ARR Potential (3%)

9:1 LTV/CAC Ratio

2,999 CZK Annual Subscription (2026+)

🔑 Key Advantages

🏆

First in Czechia

No direct competition

💰

Recurring Revenue

SaaS model

⚖️

EU AI Act Ready

Hybrid model

🌍

Multi-Regional

Bohemia, Moravia, Prague

📊 Market Potential – Belgium

📊 Market Potential – Czechia

TAM/SAM/SOM analysis for Czech market (Bohemia, Moravia, Prague)

Segment	Bohemia	Moravia	Prague	Total Czechia
Micro enterprises (s.r.o., a.s.)	350,000	120,000	80,000	550,000
Self-employed (OSVČ)	320,000	110,000	60,000	490,000
Freelancers / professions	80,000	30,000	50,000	160,000
TOTAL	750,000	260,000	190,000	1,200,000+

TAM – Total Market

1,200,000 entities in Czechia with tax-accounting obligations across 3 regions

SAM – Available Market

600,000 digitally active users seeking online fiscal solutions

SOM – Obtainable Market

25,000 – 40,000 users (2-3% penetration within 36 months)

💵 Revenue Scenarios (36 months)

Penetration	Number of Users	ARR (2,999 CZK/year from 2027)
1% market (CZ)	12,000	36,000,000 CZK
2% market (CZ)	24,000	72,000,000 CZK
3% market (CZ)	36,000	108,000,000 CZK

💼 Business Model & Monetization

Multi-channel revenue model – SaaS, B2B, Accountants, Government

💰 Revenue Streams

Subscription (Core AI)
2,999 CZK / year
Premium Pro Add-ons
+1,200 CZK / module (DPH, EET, OSS, payroll)
Expert Fallback Consultations
1,000–2,000 CZK / query (Czech tax experts)
White Label (B2B - Accountants)
30,000–70,000 CZK / year
Affiliate (Fintech / Banks)
% commissions (ČSOB, Komerční banka, Česká spořitelna, Air Bank)

📈 Unit Economics

CAC (Cost of Acquisition)	800–1,000 CZK
ARPU (Annual revenue)	2,999 CZK
LTV (3 years)	8,997 CZK
LTV / CAC ratio	9:1

✅ Exceptional ratio (standard >3:1). Czech market shows high retention with premium pricing justified by complexity.

🚀 Growth Engine – Distribution Channels

👤

B2C Direct

Self-employed, freelancers

15,000 active users

🏢

B2B2C

Accounting firms

400 accountants

🏛️

B2G

Regions/Municipalities

Bohemia, Moravia, Prague

🏦

Banks/Fintech

Banking integration

ČSOB, Komerční banka, Česká spořitelna, Air Bank

⚖️ Risks & Regulations

EU AI Act, GDPR and Czech-specific compliance

🛡️ Hybrid Trust Model – Czech Market Entry

Eliška is not an AI accountant → Eliška is an AI educational and fiscal advisory assistant with expert supervision.

This enables compliance with Czech regulations (Komora daňových poradců ČR, Finanční správa) and opens doors for partnerships with accountants, chambers of commerce (HK ČR, AMSP ČR) and regional governments.

Regulatory Framework	Requirement	Risk Level
EU AI Act (2025)	AI in finance → High-Risk System	⚠️ High
GDPR	Processing personal and financial data	⚠️ High
Czech Tax Advisor Law	Cannot replace certified tax advisor (Komora daňových poradců ČR)	⚠️ Medium
Regional VAT Complexity	Different rates and EET/OSS/DPH specifics	⚠️ Medium

🔧 Mitigation Strategy

❌ Risk: Inaccurate advice

Solution: SSoT engine + "Verified 2026" badge + legal disclaimers + cross-validation with 2+ official Czech sources (Finanční správa, ČSSZ)

❌ Risk: GDPR violation

Solution: On-premise database, E2E encryption, anonymous chat mode + Czech DPO contact (dpo@eliskadane.cz)

❌ Risk: AI Act compliance

Solution: Partner tax advisor network (certified) / fallback option + documentation of every AI response

❌ Risk: Loss of trust

Solution: Source transparency + Audit log + continuous updates + publicly visible changelog per region

❌ Risk: Technological obsolescence

Solution: Automatic scraping Finanční správa + EET/DPH API integration + daily sync (GitHub Actions)

❌ Risk: Low conversion (free → paid)

Solution: Gamification (streak system) + email drip campaigns + limited free queries (8/month) → upgrade to 2,999 CZK

🗺️ Strategic Roadmap (2026 → 2029)

4 development phases – from Czech MVP to CEE platform

Phase I – Validation (MVP Czechia)

Q1 2026 – Q2 2026

Goal: Proof of functionality and trust in all 3 Czech regions

Result: 1,500 active test users + 15 partner accountants (Komora daňových poradců ČR certified)

Phase II – Monetization & Brand

Q3 2026 – Q2 2027

Goal: Generate first ARR revenue

Result: 10,000 subscribers @ 2,999 CZK/year → ~30M CZK ARR (starts 2027 after FREE year for beta users)

Phase III – CEE Expansion

Q3 2027 – Q2 2028

Goal: Law localization (Slovakia, Poland, Hungary)

Result: 50,000 users across CEE region

Phase IV – EU Expansion (DE/AT model)

2028 – 2029

Goal: International AI standard for fiscal compliance

Result: White-label for fintech & ERP systems (SAP, Exact, Odoo)

🧠 LumenYAI Ecosystem – 14 AI Personas

Eliška Daně AI is "sister #2" in a larger system (after Ana Bookkeeper AI for Croatia). Strategy: Eliška is not a standalone project – she is the second commercial engine within LumenY ecosystem.

This increases valuation × 5 as it becomes a platform, not just a product.

Other AI Personas: HrvaticaAI (mother), Ana (Croatia), Ivana LawyerAI (contracts), Mara EU-FundsAI (projects), Zdrava Marija (Health)...

🎯 SWOT Analysis – Czech Market

Strategic overview specific to Czechia's regional complexity

✅ Strengths

✅ First specialized AI for Czech fiscal laws (3 regions)
✅ SSoT engine (Single Source of Truth) with Finanční správa sync
✅ Multilingual (CZ/EN) – natural fit for Czechia
✅ Recurring model (2,999 CZK/year from 2027, beta 990 CZK) – high LTV
✅ Part of wider LumenY ecosystem (14 AI sisters)
✅ CEE regional focus → high-value market

⚠️ Weaknesses

🔧 New brand in Czechia (still building awareness)
🧑‍💼 Lack of certified Czech expert pool (Komora daňových poradců ČR)
📢 Lower market education compared to Prague tech scene
⚙️ Complex regional legal system (Bohemia/Moravia/Prague)
💰 Higher CAC in Czechia (800–1,000 CZK vs 600–800 in Croatia)

🚀 Opportunities

🌍 CEE scaling (SK, PL, HU) - similar legal systems
🏦 Partnerships with Czech banks (ČSOB, Komerční banka, Česká spořitelna, Air Bank)
🎯 Accountant shortage (aging profession, avg 52 years)
🛰 EU funds for digitalization (Digital Europe Programme)
🇪🇺 CEE regional focus → policy influence & visibility

⚠️ Threats

🏛 EU AI Act – highly regulated AI in finance
⚖️ Czech accountant lobby (Komora daňových poradců ČR resistance)
🧾 Possible ban on AI advice without license
🗼 Big Tech may enter (Google/Microsoft with regional focus)
�🇱 Polish competition (Taxology, inFakt strong in PL)

📊 Key Investment Metrics – Belgium

📊 Key Investment Metrics – Czechia

Numerical overview of Czech market and financial indicators

Market

TAM (total market)	1,200,000
SAM (digital available)	600,000
SOM (realistic reach 36mo)	25k–40k

Financials

Subscription price (ARPU)	2,999 CZK/year
ARR at 3% market	108M CZK
LTV (3 year retention)	8,997 CZK

Economics

CAC (acquisition cost)	800–1,000 CZK
LTV / CAC ratio	9:1
Payback period	~3 months

💡 Investment Thesis – Why Eliška Can Succeed in Czechia

🌱 Market timing: Czechia digitalizing fiscal sector (2026–2030 transition)

⚖️ Complex regional system: Bohemia, Moravia, Prague need unified AI solution

🗼 AI institutionalization: EU AI Act enables compliant development

🏛 Public adoption: Regional governments, chambers of commerce, EU tenders

🔁 Recurring revenue: 2,999 CZK/year (from 2027) → predictable cashflow

🌐 Platform potential: 14 AI personas → European infrastructure

🌍 Résumé Multilingue / Meertalige Samenvatting

Eliška Daně AI speaks your language – EN, CZ

�� Český Souhrn

Anna Daně AI – Inteligentní Daňová Asistentka

Anna je první specializovaná AI asistentka za daně a účetnictví v Česku. Dostupná 24/7 v češtině a angličtině.

🎯 Funkce:

DPH, EET, OSS: automatické výpočty, přiznání, odpočty
ČSSZ: sociální pojištění, optimalizace daní
Právní zdroje: Finanční správa, CzechPoint, ČSSZ
Podpora více jazyků: CZ/EN v reálném čase

💶 Ceník: 2,999 CZK/rok (spuštění 2027) | Beta Q1 2026: 990 CZK

⚖️ Compliance: EU AI Act (čl. 14 – lidský dohled) | GDPR | Komora daňových poradců ČR

�� English Summary

Anna Daně AI – Smart Tax Assistant

Anna is the first specialized AI tax assistant for Czechia. Available 24/7 in Czech and English.

🎯 Features:

VAT (DPH), EET, OSS: automatic calculations, filings, deductions
ČSSZ: social security, tax optimization
Legal sources: Finanční správa, CzechPoint, ČSSZ
Multilingual support: CZ/EN real-time

💶 Pricing: 2,999 CZK/year (launch 2027) | Beta Q1 2026: 990 CZK

⚖️ Compliance: EU AI Act (Art. 14 – Human Oversight) | GDPR | Czech Chamber of Tax Advisors