Updated 16 September 2026
Which payments are recorded in EET 2.0?
EET 2.0 does not simply divide payments into cash and non-cash. A contact payment is central: qualifying business income received as cash or through a contact payment is recorded unless exempt.
What is a contact payment?
A contact payment is made during personal contact with the business or staff, or at the business premises or in its vehicle in connection with ordering or receiving goods or services. A later payment from home or an office is typically remote.
Payment overview
| Method or situation | EET | Reason |
|---|---|---|
| Cash | Usually yes | Recorded even without personal contact. |
| Card at premises | Yes | Contact payment. |
| Online card gateway | Usually no | Remote payment. |
| QR at premises | Yes | Contact payment. |
| QR paid from home | Usually no | Remote payment. |
| Transfer made during contact | Yes if other conditions are met | Can be a contact payment. |
| Invoice paid later by transfer | Usually no | Remote payment. |
| Direct debit | Depends on contact | No universal answer. |
| Crypto or virtual assets | Yes when contact | Included statutory method. |
| Vouchers, gift cards and meal vouchers | Yes when conditions are met | Includes later redemption. |
| Tokens, cheques and bills of exchange | According to statutory rules | Method and circumstances matter. |
| COD through a postal operator | Usually no for the business | Where the intermediary transfers the cash to the business account. |
| Payment at collection | Depends; usually yes | Cash or contact card/QR is recorded. |
Cash payments
Cash is recorded even without personal contact unless a statutory exemption applies.
Cards, QR and bank transfers
Card
A terminal at the premises is contact; a purely online gateway typically is not.
QR
QR paid in person is recorded; QR paid remotely typically is not.
Transfer
A transfer can be contact; a later invoice payment usually is not.
Cash on delivery
Where a postal-service intermediary takes cash and then transfers it to the business account, the official example treats it as non-contact for the business. Other COD arrangements may differ.
Vouchers and later redemption
Meal vouchers, gift cards, prepaid cards and tokens are included where statutory conditions are met. Both a payment intended for later use and its later redemption or settlement are recorded.
Deposits and security payments
A deposit is assessed by its purpose and when it becomes business income. Payments intended for later use follow the special reporting rules described by the Financial Administration.
Frequently asked questions
Is a card payment recorded?
A contact card payment is; a purely remote online card payment typically is not.
Is a QR payment recorded?
In-person QR typically is; QR paid from home typically is not.
Is a bank transfer recorded?
It can be contact. A later remote invoice payment typically is not.
Is an online payment gateway recorded?
A purely remote gateway payment typically is not.
Is cash on delivery recorded?
It depends on collection; the official postal-service exception may apply.
Are meal vouchers recorded?
Yes when statutory conditions are met.
Are gift vouchers recorded?
The initial payment and later redemption may both be recorded.
Is cryptocurrency recorded?
Yes when it is a contact business payment without an exemption.
What is a contact payment?
A payment during personal contact or at the premises or vehicle connected with ordering or receipt.
What if the customer pays an invoice at home?
That later remote payment is typically not contact.
Official sources
The information reflects current Czech Financial Administration guidance and the bill approved by Parliament.