Updated 7 October 2026
EET 2.0 for services and trades: when it starts and what to record
EET 2.0 starts on 1 January 2027. Tradespeople and service providers are not automatically exempt: the income and the way each payment is made determine the obligation. Cash and contact payments are usually recorded, while an invoice paid later by a remote bank transfer is typically outside EET.
When EET 2.0 applies to tradespeople and services
There is no general exemption based on the name of a trade or service. Assess each payment against three conditions:
- 1
Business income
The payment constitutes qualifying income from business activity.
- 2
Cash or a contact payment
The customer pays cash, or pays during personal contact, at the business premises or in the entrepreneur’s vehicle in connection with ordering or receiving the service.
- 3
Not being registered for VAT, having self-employment as a secondary activity or having no fixed premises does not, on its own, exempt a business from EET.
Payment at the customer’s premises: cash, cards and QR
A tradesperson visits a customer, completes the work and receives payment on the spot. Payment during personal contact is a contact payment even outside the tradesperson’s own premises. The same principle applies to a bank transfer instructed during that contact.
Cash
A business sale paid in cash must be recorded unless exempt. The cash rule also applies without personal contact.
Mobile card terminal
A card payment made during personal contact at the customer’s premises is typically a recordable sale.
QR payment on the spot
A QR code does not change the contact nature of a payment when the customer uses it to pay during a personal meeting.
Payment rules explainedAn invoice paid later by bank transfer
You issue an invoice after completing the work and the customer pays it later from home or the office. If payment is made remotely without personal contact and outside your premises or vehicle, it is typically not a contact payment and is not recorded.
Issuing an invoice does not itself determine EET treatment. A bank transfer made on the spot and one made later remotely are assessed differently.
Practical examples
The examples assume qualifying business income with no statutory exemption.
| Situation | EET 2.0 | Explanation |
|---|---|---|
| A plumber receives cash at the customer’s premises | Yes | A business sale paid in cash. |
| An electrician receives a card payment at the customer’s premises | Typically yes | Payment is made during personal contact. |
| A tradesperson displays a QR code and the customer pays on the spot | Typically yes | A QR payment made during personal contact. |
| The customer instructs a bank transfer during personal contact | Recordable if the conditions are met | The contact nature matters, not the name of the payment method. |
| An invoice is paid later by bank transfer from home | Typically no | Remote payment outside the business premises and vehicle. |
| An advance paid remotely before the work | Depends on the specific method | A remote non-cash payment is typically outside EET; cash follows a special rule. |
| Payment at a service provider’s premises | Depends on the method and circumstances | Assess whether it is cash or a contact payment and whether an exemption applies. |
What if I have no fixed business premises?
Working directly at customers’ premises is not an exemption from recording sales. You can use a mobile device to receive recordable payments.
A recording unit identifies where goods are sold or services provided in a broader sense. The Financial Administration also treats the taxpayer themselves as a unit for business conducted outside premises, an online platform or a vehicle. For tradespeople working directly at customers’ premises in this situation, the unit’s location corresponds to the taxpayer’s registered business address. Set up the unit in DIS+ according to the official instructions.
Can a tradesperson or sole trader use EET OFF?
EET OFF is a voluntary option for individuals who meet all statutory conditions. Low income alone is not enough.
- An individual in the first band of the Czech flat-rate tax regime.
- Self-employment income in the previous tax period of no more than CZK 1 million.
- Timely notification to the tax authority of enrolment in the surcharge.
- A monthly surcharge of CZK 1,400 in addition to the standard flat-rate advance.
EET OFF conditions
Also check the enrolment deadline and the rules for changing the regime or exceeding the income limit.
EET OFF conditionsWhat till does a tradesperson or service provider need?
A large desktop till is not automatically necessary. Depending on your operation, you can use a phone, tablet, computer or till with EET 2.0 software.
For work in the field, check internet access, secure transmission of sales, till certificate handling and supplier support. You may keep your current device if a software update provides the required functions.
Frequently asked questions
When does EET start for tradespeople?
Regular recording of actual sales starts on 1 January 2027. January’s pilot operation already includes standard recording; it does not postpone the start of the obligation.
When does EET start for services?
On 1 January 2027 for service providers receiving recordable sales who are not exempt by law.
Must a tradesperson record cash received at a customer’s premises?
Yes, if it is qualifying business income and no statutory exemption applies.
Is a card payment at a customer’s premises recorded?
Typically yes. A card payment during personal contact is a contact payment.
Is a QR payment at a customer’s premises recorded?
Typically yes, if the customer pays using a QR code during personal contact. QR payments are not automatically exempt.
Must I record an invoice paid later by bank transfer?
Typically no, if the customer pays later remotely without personal contact and outside your premises or vehicle.
Does EET apply to a tradesperson with no business premises?
It can. Having no fixed premises is not an exemption, and the recording unit is set up according to how the business actually operates.
Does EET apply to secondary self-employment?
Self-employment as a secondary activity is not itself exempt. The particular sales and statutory exemptions determine the obligation.
Can a tradesperson use EET OFF?
Yes, as an individual in the first band of the flat-rate tax regime with self-employment income in the previous period of no more than CZK 1 million, provided they enrol on time and pay the CZK 1,400 monthly surcharge.
Do I need a new till for EET?
Not automatically. Check whether your device and software support EET 2.0, a till certificate and secure communication.
Official sources
Information checked on 7 October 2026 against current Czech Financial Administration guidance. The examples assume business income in the Czech Republic; any statutory exemption must be assessed separately.