Who EET applies to
Find out who EET 2.0 applies to from 2027: sole traders, companies, non-VAT payers, doctors, tradespeople, restaurants, shops and other businesses.
Read the guideContinuously updated · 16 September 2026
EET 2.0: a complete guide to electronic sales records in 2027
A practical overview of dates, payments, exemptions, certificates and choosing a till, with links to official Czech sources.
Detailed EET 2.0 guides
Payments in EET 2.0
Which payments are recorded in EET 2.0? Cash, cards, QR codes, bank transfers, direct debits, cash on delivery, meal vouchers and online payments.
Read the guideEET exemptions
Overview of EET 2.0 exemptions: exempt taxpayers, exempt receipts and payments that are outside EET.
Read the guideEET OFF
EET OFF lets qualifying sole traders in the flat-tax regime avoid recording individual sales. Conditions, CZK 1 million limit, CZK 1,400 surcharge and registration deadline.
Read the guideTill for EET 2.0
What till do you need for EET 2.0? Phone, tablet, PC or POS, MOJE eet, certificate, internet and technical requirements.
Read the guideHow to start with EET
EET 2.0 step by step: verify your duty, prepare a till, use DIS+, create recording units and obtain a certificate.
Read the guideEET for online shops
How EET 2.0 works for online shops: payment gateways, cards, QR, bank transfers, cash on delivery and payment on collection.
Read the guideInternet outage
What to do during an internet outage or till fault in EET 2.0: 48-hour deadline, later submission, POK, duplicates and corrections.
Read the guideEET for services and trades
Payments at the customer’s premises, cash, cards, QR, invoices and EET OFF.
Go to the guideEET for doctors and dentists
Patient payments, cash, cards, QR and rules for medical practices.
Go to the guideThe essentials first
EET 2.0 restores sales recording in a new form and without sector waves. Qualifying business income received in cash and contact payments must be recorded unless a statutory exception applies. Cash is recorded even without personal contact.
When EET 2.0 starts
The Financial Administration has published the following timetable for preparing and launching EET 2.0.
- 1
Preparation in DIS+
EET 2.0 functions will become available in the MOJE daně portal and DIS+, including recording-unit management and cash-register certificate generation.
- 2
MOJE eet application
The Financial Administration will launch the free browser-based MOJE eet application, mainly for small businesses with fewer transactions and no more than two recording units.
- 3
Start of regular operation
Regular EET 2.0 operation and standard recording of actual sales begin. January is also a pilot period in which the system will be verified in practice.
Source: Financial Administration – planned EET 2.0 timetable
In detail: How to start with EET →Who EET 2.0 applies to
The sector and VAT status are not decisive. A payment is recorded if it is qualifying business income, is not covered by a statutory exception and is received in cash or as a contact payment. Cash payments are recorded even without personal contact.
Hospitality
Restaurants, cafés, bars, bistros and food stalls.
Solution for this sectorRetail
Food, fashion and specialist shops.
Solution for this sectorHair and beauty
Hairdressers, barbers and personal services.
Solution for this sectorServices and trades
Repairs, installations and work at a customer’s site.
Solution for this sectorMarket stalls
Markets, festivals and mobile selling.
Solution for this sectorDoctors, dentists and medical practices
Medical and dental practices, dental hygiene, physiotherapy and other healthcare providers.
Solution for this sectorSource: Financial Administration – types of income subject to recording
In detail: Who EET applies to →Which payments are recorded
Qualifying business income received in cash and contact payments made during personal contact, at the business premises or in the business vehicle are recorded unless a statutory exception applies. Cash is recorded even without personal contact.
- cash
- card payments
- QR payments
- contact bank transfers or direct debits
- cryptoassets and virtual assets
- cheques and bills of exchange
- gift cards, tokens and vouchers
- meal vouchers and prepaid or benefit cards
| Payment | Record? | Explanation |
|---|---|---|
| Cash | Yes | Recorded even without personal contact unless a statutory exception applies. |
| Card payment during personal contact | Yes | A contact payment at the premises or on collection. |
| On-site QR payment | Yes | When the customer pays directly while buying or collecting. |
| Immediate transfer on site | Yes | When the payment is made as a contact payment at the premises or customer location. |
| Ordinary invoice transfer | Usually no | A later remote payment is not a contact payment. |
| Online e-shop payment | Usually no | A purely remote payment without the customer being present. |
| Cash on delivery through a postal-service operator | Usually no | When the postal-service operator transfers the collected cash to the business bank account. |
Card, QR code and immediate transfer
A card or QR payment made directly at the premises or during personal collection is a contact payment. The same applies to a bank transfer made during personal contact.
Financial Administration QR-payment exampleBank transfer and e-shop
A remote invoice or online-order payment is usually not recorded. For an e-shop, the collection and payment method also matter; an on-site payment may be recorded.
Explanation for online salesExample: A plumber who accepts cash, card or a QR payment after work at a customer’s premises records the sale. If an invoice is sent and paid later by transfer, it is usually not a contact payment. Official example
Cash on delivery through a postal service: if an intermediary accepts the cash as part of a postal service and then transfers it to the business bank account, it is not the business’s contact payment and the business does not record it.
Excluded income, exemptions and EET OFF
Not every amount received is a recorded sale. The nature of the income, payment method and statutory exceptions must be assessed.
Income outside business
Rent and other income outside self-employment are not subject to recording.
Statutory exceptions
The law excludes specified entities and types of income from recording.
EET OFF
A voluntary scheme for individuals in the first band of the flat-rate tax regime whose self-employment income in the preceding period did not exceed 1,000,000 Kč. The surcharge is 1,400 Kč per month.
Do not draw conclusions too early
Flat-rate tax, low turnover or non-VAT status alone does not mean EET OFF. Notice is due by the 10th day of the tax period; for 2027, by 11 January 2027. A late notice is ineffective and cannot be remedied for that year. The choice is fixed for the year. If the limit is exceeded, the surcharge continues through year-end and recording starts in the following year. Legal entities cannot use EET OFF.
Financial Administration information on the flat-rate schemeDo I need to buy a new till?
Not necessarily. You can use a till, desktop computer, laptop, tablet or phone with suitable software. According to the Financial Administration, equipment used for the previous EET will usually need only a software update.
Official device requirementsFree MOJE eet application
The Financial Administration will launch the free browser-based MOJE eet application on 1 December 2026. It requires no installation, is intended mainly for small businesses with fewer transactions and no more than two recording units, connects to DIS+ and the certification authority, retries data messages automatically, and supports a catalogue and PDF documents.
Source: Financial Administration – planned EET 2.0 timetable
How to choose a till for EET 2.0
Do not choose solely by the price of the device. Suitable software, updates, reliable service and the ability to work during a short internet outage are equally important.
Check your existing system
Ask the supplier about the update plan, testing schedule and certificate handling.
Consider your operation
A restaurant printing orders needs a different solution from a tradesperson working at a customer’s premises.
Plan for connectivity
The till should securely store unsent sales and forward them automatically when the internet returns.
Check support
During the launch period, quick setup, service and accessible Czech support will be important.
Looking for the right device?
View all tills Compare cash registers for different types of operation.
What happens when a sale is accepted
- 1
A payment is received
The till identifies whether it is a recorded sale.
- 2
The data message is signed
A cash-register certificate assigned to the business secures the data.
- 3
It is sent to the Financial Administration
The system submits the required data online and receives confirmation.
- 4
The result is stored
If the internet is unavailable, the sale is retained and sent later.
Which data should be sent
Neither an itemised shopping list nor VAT rates are sent to the Financial Administration. The message mainly contains the taxpayer, recording unit and device identifiers, serial number, date and time, and the total amount.
- taxpayer identification
- evidential establishment and device
- sale sequence number
- date and time of receipt
- total sale amount
- data-message and signature details
The EET 2.0 till certificate
A free cash-register certificate is obtained through DIS+ and the CA EET certification authority. It signs and secures data messages and proves their origin. One or more certificates can be created, and automatic renewal is supported.
Sign in to DIS+
Use an accepted electronic identity or data-box credentials.
Create the certificate
Generate a new cash-register certificate when the function is available.
Install it in the till
Add the certificate securely to the cash-register software.
Use automatic renewal
The system supports automatic renewal before the certificate expires.
What is an evidential establishment?
A recording unit may be permanent premises, mobile premises or a stall, a vehicle, a website or part of it, an application offering goods or services, or the taxpayer personally when operating outside those types. At least one unit must be created and each receives an identification number.
Source: Financial Administration – preparation and recording units
Will a receipt printer be mandatory?
The Sales Recording Act itself does not require an EET receipt to be issued or printed, so a printer is not a technical requirement of EET. Another law may nevertheless require a document to be issued.
In practice: You may continue to print or send a document electronically according to the needs of your operation and customers. EET and the duty to issue an accounting or tax document are two different matters.
What happens during an internet outage
Sales can continue during an internet outage. The data must be sent without undue delay after the connection is restored and no later than 48 hours after the sale.
1 Accept the payment
→ 2 The till stores the sale
→ 3 It sends it after reconnection
What if the till does not receive a POK code?
If the till sends the sales data but does not receive the POK confirmation code, it must resend the data message until confirmation arrives.
The Financial Administration may have received the first message while the reply failed to reach the till because of a communication problem. The system therefore supports repeated transmission of the same message and can recognise the duplicate so that the same sale is not counted more than once.
What if the till breaks down?
A till failure does not require the business to close. The fault should be fixed as quickly as possible, unsent sales recorded separately and entered after operation is restored.
In detail: Internet outage →How to prepare
You can start preparing for EET 2.0 now.
- Map your payment methods
List where you accept cash, cards, QR payments and transfers.
- Check your till system
Confirm the supplier’s update plan and the device’s technical capabilities.
- Check access to DIS+
Make sure you can sign in and have current permissions.
- Prepare recording units
Identify premises, mobile locations and other sales methods.
- Wait for the new certificate
Create it only after the relevant function is launched.
- Use the pilot period
Actual sales are already recorded normally in January; use the period to fine-tune settings and support.
EET 2.0 versus the former EET 1.0
The former system ended. EET 2.0 is not merely a restoration of the old setup.
| Area | EET 1.0 | EET 2.0 |
|---|---|---|
| Rollout | Phased sector waves | One common start on 1 January 2027 |
| Card payments | Outside recorded sales | Contact card payments are recorded |
| Receipt | EET data on the receipt | No separate duty to issue or print an EET receipt |
| Administration | Older portal and certificates | Administration through DIS+ and a new certificate |
| Small businesses | Simplified procedure | Voluntary EET OFF with a 1,400 Kč monthly surcharge |
Tax credit for introducing EET 2.0
Individuals who become subject to mandatory recording may, if the statutory conditions are met, claim a one-off tax credit for the tax period in which they record their first mandatory sale. The maximum is 5,000 Kč and the credit is not restricted to VAT payers. The actual amount is limited to the positive difference between 15% of the partial tax base from self-employment and the basic taxpayer credit.
Source: Financial Administration – planned EET 2.0 timetable
Clear answers about EET 2.0
When does EET 2.0 start?
Regular EET 2.0 operation and standard recording of actual sales begin on 1 January 2027. January is also a pilot period, but actual sales are recorded.
Who will EET 2.0 apply to?
Taxpayers receiving qualifying business income in cash or as a contact payment, unless a statutory exception applies. Cash is recorded even without personal contact.
Will card payments be recorded?
Yes, when they are contact payments made during personal contact, at the business premises or in the business vehicle.
Must I record a bank transfer?
An ordinary remote transfer is usually not recorded. An immediate transfer made on site may be a contact payment.
Will I have to print a receipt?
The Sales Recording Act does not require an EET receipt to be issued or printed. Another law may still require a different document.
What device can I use?
A till, desktop computer, laptop, tablet or phone with suitable software that creates and sends the data message and receives the response.
What happens during an internet outage?
Sales may continue. The data must be sent after reconnection and no later than 48 hours after the sale.
Do I need a new certificate?
Yes. A free certificate is created through DIS+ and CA EET; one or more certificates may be used and automatic renewal is supported.
Does EET also apply to non-VAT businesses?
Yes. The type of business income, payment method and any statutory exception are decisive, not VAT registration.
Who can use EET OFF?
It is voluntary for individuals in the first flat-rate-tax band whose preceding-period self-employment income did not exceed 1,000,000 Kč. The surcharge is 1,400 Kč per month and notice for 2027 must be filed by 11 January 2027. A late notice is ineffective.
Solutions for different devices and operations
We are preparing for EET 2.0 well in advance. Specific support and update dates are based on the wording approved by Parliament and the Financial Administration’s technical documentation.
Tills for permanent operations
For restaurants, shops and operations needing peripherals.
View tillsTouch and mobile solutions
For small premises, stalls and selling on the move.
For freelancersSales from a phone or tablet
For mobile services and lightweight setups.
For servicesDetailed EET 2.0 development guide
Detailed information about EET 2.0 and our POS systems More POS software updates are available on our product website.
We keep checking the information
Last factual update: . The information will be checked again after every significant legislative or technical change.
Need advice about EET 2.0 or help choosing a till?
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