Updated 16 September 2026
EET 2.0 exemptions: who and which sales do not have to be recorded?
A payment is not recorded if it is neither cash nor contact, is not business income, the person is personally exempt, or the type of receipt is exempt by law. EET OFF is a separate voluntary regime.
When a payment is not an EET sale
- 1
Not cash or contact
For example, a later remote bank transfer.
- 2
Not business income
The receipt is outside self-employment or corporate business income.
- 3
Exempt person
The law lists public, financial and other entities.
- 4
Exempt receipt
Certain activities and situations are expressly excluded.
Personal exemptions
This is not an automatic exemption. The individual must hold the required ZTP or ZTP/P disability card (or an equivalent EU card) for the statutory visual impairment or deafblindness and meet all staffing, partnership, receipt-taking and premises conditions stated by law.
- the state, state funds, municipalities, regions, municipal associations and contributory organisations
- public universities and specified school legal entities
- the Czech National Bank and postal licence holder
- banks, credit unions, insurers and selected investment, pension and capital-market institutions
- taxpayers validly using EET OFF
- a blind individual only when all statutory disability and business conditions are met
Transaction exemptions
Selected education receipts
Only the school meals, accommodation and ancillary activities expressly listed by law are covered; education as a whole is not exempt.
Selected transport receipts
Only specified public, rail and air transport receipts are covered, not the entire transport sector.
Selected postal and gambling receipts
Only the specific activities listed by law are exempt.
Selected energy and infrastructure receipts
The exemption is limited to specified licensed energy, water and sewer activities.
Selected financial services
Only specified credit, payment, e-money, credit-servicing and crypto-asset receipts are covered; this is not a sector-wide exemption.
Other specific exemptions
- a legal entity before and for ten days after receiving its tax ID
- vending machines
- self-service equipment outside premises under the statutory conditions
- specified mobile telecommunications payments and later use
- public toilets
- freshwater fish sold from 18 to 24 December at premises selling only those fish during that period
What is not an exemption
I am not VAT-registered
Not an automatic exemption.
I am a small sole trader
Low turnover alone is not enough.
I trade alongside employment
Not a general exemption.
I have no premises
EET can apply outside fixed premises.
I accept cards
Contact card payments can qualify.
I have few sales
The number of receipts is not a general exemption; check EET OFF.
Frequently asked questions
Who is fully exempt?
Only persons and transaction types expressly listed by law.
Is a non-VAT payer exempt?
No.
Is a small trader exempt?
Not automatically; EET OFF may be available.
Is a side-business sole trader exempt?
Side activity alone is not an exemption.
Are vending machines exempt?
Vending-machine receipts are exempt; other self-service equipment has specific conditions.
What about public institutions?
The state, municipalities, regions and other listed institutions are personally exempt.
Is cash on delivery exempt?
Only the specific postal-service arrangement described by the authorities may apply.
How does EET OFF work?
It is a voluntary regime for qualifying individuals in the first flat-tax band.
Official sources
The information reflects current Czech Financial Administration guidance and the bill approved by Parliament.