EET 2.0 for doctors and dentists: which payments must be recorded?

Being a doctor or dentist does not itself determine the obligation. A provider must check whether they receive qualifying business income, whether payment is cash or a contact payment, and whether a statutory exemption applies.

Patients’ direct payments for services in a private practice typically have to be recorded when these conditions are met. This does not mean that every doctor must record all their income.

Assess a health insurer’s payment using the general rules for qualifying income and payment methods. A transfer sent to the provider remotely without personal contact and outside their premises or vehicle is typically not a contact payment.

The same distinction applies when a patient pays an invoice later from home. The different treatment results from how payment occurs, not from an automatic exemption for all insurer payments.

Assess the particular payment. The payer’s name or the existence of an invoice does not replace the EET rules.

These examples concern qualifying business income with no statutory exemption.

The official list includes identification of the taxpayer, recording unit and till, the sale sequence number, date and time, total amount in Czech currency and data message identification. Further specified data applies when drawing on earlier payments or recording on someone else’s behalf.

This scope of the EET message does not include patient data, a diagnosis, medical documentation or an itemised description of treatment. Information needed for the practice’s own records is separate from transmitting a sale to EET.

• The entrepreneur and their device are identified, not the patient.
• The amount and time of the sale are sent, not a medical record.
• Configure the transmitted data according to the official EET 2.0 specification.

The EET 2.0 legislation itself does not require issuing or printing a special EET receipt. Obligations to issue accounting, tax or consumer documents under other legislation remain unaffected. The confirmation code POK is not a mandatory item on such a document.

Not automatically. You can use a till, computer, tablet or phone with software that meets EET 2.0 requirements, securely sends a message signed with a till certificate and receives the system’s response.

You can keep your current solution if the supplier provides the necessary support. Check the software update, internet connection and the practice’s recording unit settings.