Updated 16 September 2026
EET OFF: who does not have to record sales and how to register
EET OFF is a voluntary statutory regime for qualifying individuals in the first flat-tax band. Individual sales are not recorded and a CZK 1,400 monthly surcharge is added to the flat-tax advance.
What is EET OFF?
It is not offline EET. It is a separate regime that relieves a qualifying sole trader from recording individual sales. Joining is voluntary and the regime is fixed during the year.
Who can use it?
- an individual with self-employment income
- a taxpayer in the first flat-tax band
- previous-period self-employment income no higher than CZK 1,000,000
- a valid notice and payment of the surcharge
Who cannot use it?
- legal entities such as limited companies
- sole traders outside the first flat-tax band
- persons exceeding the prior-period income limit
- persons who miss the effective notice deadline
How much does it cost?
The surcharge is CZK 1,400 per calendar month, paid with the normal flat-tax advance. Twelve monthly surcharges total CZK 16,800; this is only the arithmetic annual total.
How and when to register
Registration is made by notice of joining the surcharge, or together with entry to or a band change in the flat-tax regime. A person with a mandatory data box files electronically; otherwise electronic, postal and in-person filing are available.
For 2027 the deadline is 11 January 2027. A late notice is ineffective and cannot be remedied for that tax period. A new business may join during the year no later than the start date if all conditions are met.
What if the conditions change?
If income exceeds CZK 1 million while the taxpayer remains in the first band, the surcharge continues to year-end, the authority is notified within 15 days and sales are recorded from the next calendar year. The regime also ends with the flat-tax regime. Voluntary withdrawal is notified by the tenth day of the next tax period.
Standard EET compared with EET OFF
| Standard EET | EET OFF | |
|---|---|---|
| Individual qualifying sales recorded | Yes | No |
| Flat-tax condition | No | Yes, first band |
| CZK 1 million limit | Not a general EET condition | Yes |
| Surcharge | No | CZK 1,400/month |
| Legal entity | May be subject to EET | Cannot use EET OFF |
Frequently asked questions
Who is eligible for EET OFF?
A qualifying individual in the first flat-tax band with prior-period self-employment income up to CZK 1 million.
Must I be in the flat-tax regime?
Yes, in its first band.
How much does EET OFF cost?
CZK 1,400 per month.
What is the income limit?
CZK 1,000,000 of prior-period self-employment income.
Can a limited company use it?
No.
What is the 2027 deadline?
11 January 2027.
What if I file late?
The notice is ineffective for that period and cannot be remedied.
What if I exceed CZK 1 million?
Under the official conditions, pay through year-end, notify the authority and start EET the next year.
Can I leave EET OFF?
Yes for the following period if the notice deadline is met.
Do I need a till under EET OFF?
Not to record EET sales, though you may need one operationally or under other rules.
The information reflects current Czech Financial Administration guidance and the bill approved by Parliament.