EET 2.0 or the CZK 1,400 surcharge? A quick check for 2027
Answer a few questions to see whether evidence tržeb (EET, electronic sales recording) applies to you from 1 January 2027, whether you can choose EET off, and what each path costs. Free, no account, runs in your browser.
Law as of 14 November 2026. Act No. 180/2026 Coll. on sales recording, § 5, § 6, § 11 to § 13; § 2b, § 35be, § 38ldaa and § 38lk ZDP as in force from 1 January 2027. The 2027 band 1 flat tax is derived from government regulation No. 177/2026 Coll.
Your answers
Cash, card, QR code or transfer on the spot, meal or gift vouchers. An invoice paid by transfer from home does not count.
For example a blind entrepreneur without staff (ZTP, ZTP/P card), vending machines, public toilets, passenger rail and air transport, postal services, school meals.
If you are just starting, enter 0.
Result
You can choose: EET or EET off
Either you record every contact payment, or you pay the surcharge and record nothing.
- With recording: flat tax per month9 661 CZK
- With EET off: flat tax + CZK 1,400 per month11 061 CZK
- Surcharge per year16 800 CZK
- At 20 working days a month70 CZK a day
File the EET off notice for 2027 by Monday 11 January 2027. A late notice has no effect.
You activate recording in DIS+ on the MOJE daně portal (the online tax portal). The Financial Administration plans a free MOJE eet app for 1 December 2026.
January 2027 is a pilot month: sales are recorded, but the Financial Administration does not enforce the duties. After that, fines reach CZK 500,000.
The 2027 band 1 flat tax (CZK 9,661) is derived. The Financial Administration publishes it in December.
How we check
1. Do you take contact payments?
Only payments taken in person or at your premises are recorded: cash, card, QR code or transfer on the spot, meal vouchers and gift vouchers. Cash always. Remote payments, such as an invoice paid by transfer from home or an e-shop payment gateway, are not recorded (§ 5 and § 6 of Act No. 180/2026 Coll.).
2. Are you exempt?
The law exempts some persons and activities, for example blind entrepreneurs without staff, vending machines, public toilets, passenger rail and air transport or postal services (§ 11 to § 13 of Act No. 180/2026 Coll.).
3. Can you choose EET off?
Only a natural person in band 1 of the paušální daň (flat-tax regime) whose self-employment income in the previous year was at most CZK 1,000,000 can pay the přirážka (surcharge) that frees them from recording sales (§ 2b ZDP). The surcharge is CZK 1,400 a month (§ 38lk odst. 8 ZDP), CZK 16,800 a year.
4. Sales recording credit
A self-employed person outside the flat-tax regime deducts a credit in the first year they record a sale: CZK 5,000, but at most 15 % of the partial tax base from self-employment minus the basic personal tax credit of CZK 30,840 (§ 35be ZDP).
What the check assumes
- The check covers business sales from 1 January 2027. One-off income that your business model does not expect is not recorded.
- We cover the exemptions in one question. The full list is in § 11 to § 13 of Act No. 180/2026 Coll. and in our EET 2027 article.
- If you are just starting, you have no income for the previous year: enter 0. You sign up for the surcharge in your notice of entry into the flat-tax regime.
- A new legal person records no sales until it gets its DIČ (tax ID) and for 10 days after. The check leaves that period out.
- The 2027 band 1 flat tax (CZK 9,661) is derived from government regulation No. 177/2026 Coll. The Financial Administration publishes it in December. The CZK 1,400 surcharge is a fixed amount in the law.
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.
Frequently asked questions about EET off
What is EET off in Czechia?
A regime in which a self-employed person in band 1 of the flat tax pays a surcharge of CZK 1,400 a month instead of recording sales. In 2027 they pay CZK 11,061 a month instead of CZK 9,661 and record nothing.
Who can sign up for the EET surcharge?
Only a natural person in band 1 of the flat-tax regime whose self-employment income in the previous year was at most CZK 1,000,000, whatever their flat-rate expense rate. Companies, VAT payers and self-employed people in bands 2 and 3 must record sales.
What is the deadline for EET off in 2027?
Monday 11 January 2027. A late notice has no effect, and the choice applies for the whole year. If you start your business during the year, you sign up in your notice of entry into the flat-tax regime.
Do I have to record bank transfers?
No, if the customer pays remotely, for example an invoice from home. A transfer or QR payment made at your premises is a contact payment and is recorded.
What if I go over CZK 1,000,000 during the year?
You pay the surcharge until the end of the year and start recording sales the following year (§ 2b odst. 4 ZDP).
Information, not tax advice. The check stores and sends nothing.