Updated 16 September 2026
Who does EET 2.0 apply to and who must record sales?
EET 2.0 may apply to individual and corporate income taxpayers receiving recordable sales. The nature of the income, payment method and statutory exemptions matter—not the sector or turnover alone.
Record a payment when all conditions are met
- 1
It is business income
Income relevant to individual self-employment or corporate income tax.
- 2
It is cash or a contact payment
For non-cash methods, where and how the payment occurs is decisive.
- 3
No exemption applies
The taxpayer and the type of sale are not excluded by law.
If any one condition is not met, the payment is not subject to EET.
Who must record sales?
Individual and corporate income taxpayers may have to record qualifying sales made in the Czech Republic. Special territorial rules apply to non-residents.
Each payment is assessed separately by the nature of income, payment method and exemptions.
Sole traders, non-VAT payers and side businesses
Sole traders
They are not automatically exempt; low turnover alone is not a general exemption.
Learn moreNon-VAT payers
Non-registration for VAT does not remove an EET obligation.
Side businesses
Trading alongside employment is not a universal exemption.
Which sectors can be affected?
Restaurants and cafés
Cash and contact payments in hospitality.
Learn moreRetail
Shops and click-and-collect payments.
Learn moreHair and beauty
Payments for services at the premises.
Learn moreServices and trades
Including work and payment at a customer’s location.
Learn moreMarket stalls
Sales away from permanent premises.
Learn moreDoctors and dentists
Only payments meeting the statutory conditions.
Learn moreOnline shops
Remote and contact payments are treated differently.
Learn moreA four-step check
- 1
Am I an income taxpayer?
Check your position as an individual or legal entity.
- 2
Is this business income?
Not every receipt of money is business income.
- 3
Is it cash or a contact payment?
Cash is recorded even without contact.
- 4
Frequently asked questions
Does EET 2.0 apply to every sole trader?
No. It applies only to qualifying business receipts, unless an exemption or EET OFF applies.
Does it apply to non-VAT payers?
It can. VAT status is not an exemption.
Does it apply to a side business?
Side activity is not a general exemption.
Does it apply to doctors and dentists?
It can apply to cash or contact business receipts unless an exemption applies.
Does it apply to tradespeople working at a customer’s home?
Yes. Cash, card or QR payment accepted there can qualify.
Does a company without premises fall under EET?
It can. Having no permanent premises is not an exemption.
What if I accept only remote transfers?
Later remote payments are generally not contact payments, but the exact arrangement matters.
Where can I find the exemptions?
See the exemptions guide and the complete current list published by the Czech Financial Administration.
Official sources
The information reflects current Czech Financial Administration guidance and the bill approved by Parliament.