EET 2027 in Czechia: who must record sales and when EET off pays

From 1 January 2027 the self-employed and companies in Czechia must record every business payment they receive in person: in cash, by card, by QR code at the counter or with a meal voucher. Payments at a distance, such as a bank transfer for an invoice, are not recorded, and a self-employed person in band 1 of the paušální daň (flat-tax regime) with income up to CZK 1,000,000 can opt out for a surcharge of CZK 1,400 a month, if they give notice by Monday 11 January 2027.

Law as of 11 November 2026

Sales recording is governed by Act No. 180/2026 Coll. on sales recording (the EET Act), published in the Collection of Laws in October 2026. The tax administration (Finanční správa) calls it EET 2.0. Compared with the original EET under Act No. 112/2016 Coll., less data is sent, receipts need not be printed, and the smallest businesses get a free app.

EET 2027 at a glance

ZDP is Act No. 586/1992 Coll. on Income Taxes, as amended from 1 January 2027.

Who EET 2027 applies to

Every payer of personal income tax and corporate income tax is subject to sales recording (§ 2(1) EET Act). That covers holders of a živnost (trade licence), liberal professions, s.r.o. (limited companies) and joint-stock companies. What matters is whether the income comes from business: for the self-employed, income from self-employment that is a business; for companies, income from business activity (§ 7(1)).

You do not record income that is not from business: wages, rent, sales of securities or the occasional sale of garden produce. Nor do you record income that is one-off compared with your usual sales, a payment your business model does not expect at all (§ 7(1)(a)(2)).

The Act has no annual sales threshold below which recording is not needed. If you normally take cash or cards for your goods or services, you record every such payment, even the smallest. The only way out for small self-employed people is the surcharge in the flat-tax regime.

Which payments are recorded

A contact payment is recorded (§ 5 and § 6). That is a payment made:

1. in personal contact with you or your staff, anywhere, for example at the customer's home, or
2. at your premises or in your vehicle in connection with selling goods or a service.

The payment method does not matter. Cash, payment cards, QR codes, bank transfers or direct debits made on the spot, crypto-assets, cheques and bills of exchange, meal vouchers, gift vouchers, tokens and prepaid cards are all recorded. Cash is always recorded, even when the customer hands it over without personal contact and away from your premises.

Payments at a distance are not recorded. If the customer pays an invoice by transfer from home, pays through an e-shop payment gateway or sends cash on delivery through a postal service, recording does not apply.

Many articles boil the rule down to "transfers are not recorded". That holds only for transfers at a distance. When a customer at a hair salon pays by QR code from their phone, it is a contact payment and you must record it.

Who is exempt

The Act exempts some persons and some activities (§ 11 to § 13):

How to prepare for EET

1. Check whether you take contact payments. If you are paid only by transfer for invoices, you have nothing to record and nothing to set up.
2. Decide on EET off by 11 January 2027. Only for self-employed people in band 1 of the flat-tax regime (section below).
3. Activate recording in DIS+. On the MOJE daně portal choose Online finanční úřad, log in with Identita občana (the state digital identity) or your data box credentials, and click "AKTIVOVAT EET".
4. Report your recording units. List every set of premises, e-shop, vehicle or activity outside them before you get the certificate (§ 15(1)). Report a change within 15 days, and always before the first sale after the change (§ 15(3)).
5. Generate the certificate. You need the sales recording certificate before the first recorded sale (§ 14(1)). The functions have been in DIS+ since 1 November 2026.
6. Set up your till. According to the tax administration, tills from the original EET can still be used; check with your supplier that they are ready for EET 2.0. For the smallest businesses, the tax administration plans a free web app, MOJE eet, for 1 December 2026, which also runs on a smartphone.
7. Record each sale at the latest when it happens. If the connection fails, send the data as soon as it is back, at the latest within 48 hours (§ 16(1), § 20).

What is sent to the tax administration

There are only seven items (§ 17(1)): your DIČ (or your birth number with the code CZ), the recording unit, the till, the sale's serial number, the date and time, the total amount in Czech crowns, and the message ID. What you sold and the VAT rates are not sent. Refunds and corrections are recorded as a negative sale (§ 8). You can see your recorded sales in DIS+ (§ 22).

EET off: the CZK 1,400 surcharge

A band-1 flat-tax payer whose self-employment income in the previous year did not exceed CZK 1,000,000 can register for a surcharge that frees them from recording sales (§ 2b ZDP). The surcharge is CZK 1,400 a month (§ 38lk(8) ZDP), paid together with the monthly flat-tax payment, CZK 16,800 a year. The CZK 1,000,000 limit applies whatever flat-rate expense percentage you have; the higher band-1 limits for craft and other trades do not apply here.

• Notice: by the 10th day of the year, for 2027 by Monday 11 January 2027, on its own or in the notice of entry into the flat-tax regime or of a band change (§ 38ldaa ZDP). A late notice has no effect.
• Starting a business during the year: register in the notice of entry into the flat-tax regime, filed at the latest on the day the activity starts.
• The choice holds for the whole year. You can leave only from the next year, with notice by the 10th day of that next year (§ 38ldc ZDP).
• Going over CZK 1,000,000: you pay the surcharge until the end of the year and start recording from the next year (§ 2b(4) ZDP).

EET off is not available to an s.r.o., to VAT payers (they may not enter the flat-tax regime) or in bands 2 and 3. The band-1 amounts for 2027 are in the article Czech flat tax 2027.

When the surcharge pays: examples

A hairdresser in band 1, income CZK 700,000, most customers pay on the spot by card or QR code. Without the surcharge she pays a flat tax of CZK 9,661 a month in 2027, CZK 115,932 a year, and records every payment. With the surcharge she pays CZK 11,061 a month, CZK 132,732 a year. The difference is CZK 16,800 (12 × CZK 1,400). With 20 working days a month that is CZK 70 a day (1,400 ÷ 20). The surcharge pays if recording costs her more in time, stress or money for a till system. The free MOJE eet app and a phone keep the device cost down.

A graphic designer in band 1, income CZK 600,000, clients pay only by transfer for invoices. He has no contact payments and so nothing to record. The surcharge would cost him CZK 16,800 a year for nothing.

Self-employed people outside the flat-tax regime claim the sales recording credit in their tax return for the first year in which they record a sale (§ 35be ZDP). The credit is CZK 5,000, but no more than the difference between 15 % of the partial tax base from self-employment and the basic personal tax credit of CZK 30,840. Example: income CZK 800,000, 60 % flat-rate expenses, tax base CZK 320,000. Tax at 15 % is CZK 48,000, the difference after the basic credit is CZK 17,160, so the sales recording credit is the full CZK 5,000 and the tax falls to CZK 12,160. With a base of CZK 220,000 the difference is only CZK 2,160 (33,000 − 30,840), so the credit is CZK 2,160 and the tax is zero. Sales recorded under the original EET do not count towards the credit.

Fines

Failing to send the data on a recorded sale is an offence with a fine of up to CZK 500,000 (§ 24). The same ceiling applies to seriously obstructing or frustrating recording (§ 23). Both tax offices and customs offices may check, and a customs office may impose a fine on the spot (§ 21, § 25). January 2027 is a pilot period in which, according to the Ministry of Finance press release, the tax administration will not enforce the duties.

Norman in Czechia

Norman is an AI bookkeeping app for the self-employed and small companies. In Germany and Poland it already reads receipts and bank transactions, writes invoices and prepares tax returns; you review and approve. The Czech launch is in preparation. Until then, the free guides and calculators on this site help, for example the Czech flat tax 2027 with the EET surcharge and everything about Norman's launch in Czechia.

Frequently asked questions

Who does EET apply to from 2027?

Every business, individuals and companies alike, that takes payments in person: in cash, by card or QR code on the spot, or with meal or gift vouchers. Only the listed persons and activities and self-employed people in EET off are exempt.

Do I have to record bank transfers?

No, if the customer pays at a distance, for example an invoice from home or through an e-shop payment gateway. A transfer or QR payment made at your premises or in personal contact is recorded.

Do I have to give the customer a receipt?

No. EET 2.0 does not require printed receipts. You record only seven items about the payment, without line items or VAT rates.

What is EET off and how much does it cost?

EET off is registration for a CZK 1,400 monthly surcharge, CZK 16,800 a year, on top of the band-1 flat tax. Self-employed people with income up to CZK 1,000,000 in the previous year can use it if they give notice by 11 January 2027.

Can I be fined in January 2027?

The Act applies from 1 January 2027 and the fine can reach CZK 500,000. According to the Ministry of Finance, January is a pilot period in which you already record sales, but the tax administration will not enforce the duties.