Published and verified on 20 October 2026
EET 2.0 and tips: when to record them and how they are taxed
The key question is who owns the tip. A business owner's tip received as a contact payment is recorded when the general EET conditions apply. Employees' tips treated as employment income do not require EET recording; voluntary recording is possible. The employee tax exemption is a separate rule with its own conditions.
EET recording is not the same as tax exemption
First identify the actual recipient. If the business keeps the tip as business income and receives a contact payment, it falls within EET when the general conditions apply and no statutory exception exists. For an employee, the tip is employment income, not the business owner's relevant income for EET.
An employee's tip does not become subject to mandatory EET merely because it fails the tax-exemption conditions or exceeds the cap. Equally, voluntarily recording a tip does not make it tax-exempt.
Act No. 180/2026 Coll. was promulgated on 7 October 2026. Sales recording and the tax exemption described here take effect on 1 January 2027. Selected preparatory provisions apply from 8 October 2026; they do not exempt tips received in 2026.
When tips are recorded in EET 2.0
The Financial Administration looks at the actual arrangements for receiving and allocating income. Simply calling an amount a tip is not enough.
| Situation | Mandatory EET recording | What to distinguish |
|---|---|---|
| The business owner keeps the tip | Yes, for a contact payment meeting the general EET conditions. | The tip is business income, not merely an adjustment to the bill. |
| An employee keeps the tip | No, if it is the employee's employment income. | The employee's tax position must be assessed separately. |
| The restaurant collects tips and distributes them to employees | Not for the portion genuinely belonging to employees as employment income. | The recipient and actual allocation must be demonstrable. |
| The bill and tip are paid together by card | The bill is recorded; the tip depends on its recipient, just as with cash. | Passing through the restaurant's account does not itself rule out employee treatment. |
| The business voluntarily records employees' tips | The Financial Administration accepts recording them with the sale for technical reasons. | Voluntary recording does not change ownership or replace payroll records. |
Three practical examples, keeping the rules separate
278 Kč + 22 Kč for the restaurant
A guest pays 300 Kč on site for a bill of 278 Kč. The business owner keeps the 22 Kč tip. If the EET conditions apply, the full 300 Kč is recorded because the whole amount is business income.
278 Kč + 22 Kč for an employee
The guest again pays 300 Kč, but the 22 Kč tip belongs to an employee. Mandatory recording covers the 278 Kč bill. The Financial Administration permits voluntary recording of the employee's 22 Kč together with the sale; tax treatment is a separate question.
1 000 000 Kč × 7% = 70 000 Kč
If the employer has relevant monthly catering-service income of 1 000 000 Kč, the shared exemption ceiling is 70 000 Kč, provided all conditions are met. It is not 70 000 Kč per waiter. With tips of 80 000 Kč, at most 70 000 Kč can be exempt; the remaining 10 000 Kč is treated normally.
Cash tips, card tips and the restaurant's account
For employee tips, exemption does not in itself depend on whether the guest hands over cash or adds the tip to a card payment. The Financial Administration expressly accepts exemption where the money first passes through the restaurant's account and is then allocated to employees.
Separate the charge for the service from the tip and document who owns it. A terminal statement alone does not establish the recipient or the exemption limit. In a payment of 300 Kč for a 278 Kč bill, the 22 Kč difference remains an employee tip only if the actual allocation supports that treatment.
Entering tips, splitting payments and exporting records depend on the particular terminal and POS system. This guide does not promise features of a specific device.
Tax and insurance treatment of tips from 2027
The new wording of section 6(9)(g) of the Czech Income Taxes Act provides a specific exemption for tips from catering services. It is not a general exemption for every tip in every sector.
- The recipient must be an employee working at catering premises in an activity for which tipping is customary.
- The premises must meet the statutory definition of preparing and selling meals for direct consumption there. Being called a restaurant, café or bar does not by itself establish eligibility.
- The tip must be voluntary and directly connected with the catering service.
- The cap uses the employer's monthly catering-service income, not automatically all income from the business.
Statutory allocation: 7% of relevant monthly income is divided by the number of employees who received catering-service tips that month. The employer may allocate the exemption differently, but the total for the relevant employees must not exceed the shared 7% ceiling.
Excess tips, owners, service charges and takeaway businesses
With equal allocation and five tip recipients, the shared 70 000 Kč ceiling corresponds to 14 000 Kč per person. The employer may choose a different allocation within the overall ceiling. No more than the tips actually received can be exempt. Amounts above the applicable limit are taxed as ordinary employment income.
Under the general rules, the exempt portion is excluded from the employee assessment base for social and health insurance. The non-exempt portion is assessed under the normal employment and insurance-participation rules. Merely being outside mandatory EET recording does not create this exemption.
Business owner or sole trader
Tips that are income from the owner's own business do not qualify for this employee exemption. A restaurant owner cannot automatically deduct a 7% allowance.
Mandatory service charge
A compulsory service charge or couvert is not a voluntary tip. The special tip exemption does not apply; recording and taxation follow the true nature of the payment.
Stalls, food trucks and takeaway
The Financial Administration says this exemption does not cover stalls, food trucks or takeaway-only operations. That does not exempt them from EET. The statutory definition requires catering with consumption at the premises.
Handling tips in a POS system
- 1
Establish the recipient
Set out who owns tips: the business, employees, or both in an agreed proportion. The classification must reflect reality, not just a POS item label.
- 2
Separate amounts and document allocation
Keep separate records of the bill, business tips and employee tips, both cash and card. Reconcile POS records, the bank account and amounts passed to employees.
- 3
Close the month with your accountant
Calculate relevant catering-service income, allocate the statutory cap and process non-exempt amounts through payroll. The employer is treated as the payer of this employment income for tax purposes.
Ask your supplier what your particular system supports. This guide does not claim unverified AWIS, PEXESO or EcoPOS features, or that EET 2.0 is automatically active on a device.
Frequently asked questions
Must a restaurant record tips in EET 2.0?
If a tip belongs to the business as business income and is a contact payment meeting the EET conditions, it is recorded. An employee's tip treated as employment income does not require EET recording.
Must I record a tip kept by a waiter?
Not mandatorily, if it genuinely belongs to the employee as employment income. That does not automatically make it tax-exempt: the exemption has separate conditions and a cap.
What if the guest pays the tip by card?
The recipient matters, not the card alone. An employee tip can meet the exemption conditions even when paid by card and initially received in the restaurant's account.
Can a restaurant voluntarily record employee tips?
Yes. The Financial Administration accepts recording those tips with the sale for technical reasons. This does not change their recipient or tax treatment.
How does the 7% tip exemption work?
From 1 January 2027, subject to the statutory conditions, it is a shared monthly ceiling based on the employer's relevant catering-service income. The law governs allocation among employees. At income of 1 000 000 Kč, the combined ceiling is 70 000 Kč, not that amount for each waiter. Excess amounts are treated normally.
Does the exemption cover restaurant owners or sole traders?
This employee exemption does not cover income from their own business. Owning a restaurant does not itself entitle someone to a 7% exemption.
Does the exemption cover food trucks or stalls?
The Financial Administration says it does not, nor does it cover takeaway-only operations. The law links the exemption to preparing and selling meals for consumption at the premises. This is not an EET exception for those businesses.
Is a mandatory service charge a voluntary tip?
No. A mandatory surcharge or couvert does not satisfy the voluntary-payment condition and cannot use the special exemption for voluntary employee tips.
Official sources
Verified on 20 October 2026 against promulgated Act No. 180/2026 Coll. and Czech Financial Administration answer No. 573. This guide describes Czech rules effective from 2027; discuss payroll arrangements and the allocation of tips with your accountant or tax adviser.