Updated 16 September 2026
EET 2.0 for online shops: which payments are recorded?
The method alone is not decisive. A purely remote online payment is treated differently from the same method used during personal collection; cash is recorded even without contact.
Online payment gateway
A card payment made entirely remotely through the online shop gateway is the official typical example of a non-recorded remote payment.
QR payment
A QR code paid from home is typically remote. The same QR paid at personal collection is contact and is recorded when the other conditions are met.
Bank transfer
A later invoice transfer from home or office is typically not contact. A transfer made during personal contact can qualify; not every bank transfer is outside EET.
Personal collection
Cash
Recorded unless exempt.
Card
Contact payment, typically recorded.
QR
Contact payment, typically recorded.
Paid online in advance
Typically not recorded if entirely remote.
Cash on delivery
Where a postal-service intermediary accepts the payment and transfers the cash to the business account, the official example treats it as non-contact for the business. Other arrangements may differ.
Is the website a recording unit?
A website, part of a website or an app can be a recording unit if recordable sales are accepted through it. Units are administered in DIS+ according to the actual sales setup.
Practical table
| Situation | EET 2.0 |
|---|---|
| Card through gateway from home | Usually no |
| QR from the website paid at home | Usually no |
| Invoice transfer from home | Usually no |
| Cash on personal collection | Yes |
| Card on personal collection | Yes |
| QR on personal collection | Yes |
| Order paid online before collection | Usually no if entirely remote |
| COD through a postal operator | Usually no for the business when the official exemption applies |
Frequently asked questions
Must an online shop record sales?
Only qualifying sales; purely remote non-cash payments typically are not contact.
Is an online card gateway recorded?
Typically not when entirely remote.
Is website QR recorded?
Typically not from home; it is contact when paid at collection.
Is a bank transfer recorded?
A later remote transfer typically is not; a contact transfer can be.
Is personal collection recorded?
The payment method decides; cash and contact card or QR typically are.
Is cash on delivery recorded?
It depends on collection; the postal-service exception may apply.
Is an online shop a recording unit?
A website or app can be when recordable sales are accepted through it.
What if I also have a shop?
Create units reflecting the operation and separate remote payments from payments made in person.
Official sources
The information reflects current Czech Financial Administration guidance and the bill approved by Parliament.