Electronic sales recording (EET) returns to the Czech Republic on 1 January 2027. Act No. 180/2026 Coll. was published on 7 October 2026, and it is broader than the original EET. Besides cash and cards it covers QR payments, transfers made on the spot and crypto. What matters is how the payment happens, not what the customer pays with.
If you invoice clients and they pay by bank transfer, you will not record those payments. If you take card, QR or cash payments from customers in person, there is some admin to do before the end of the year. Here is what the law actually says.
Which payments you must record
The law covers so called contact payments (kontaktní platby): payments made in personal contact with you or someone acting for you, such as an employee, or made at your premises or in your vehicle. The payment method does not matter. Cash, card, QR code, crypto, cheques, vouchers and meal vouchers all count when the payment happens in person. Cash, cheques and paper vouchers also count when a customer hands them over without meeting you, except a postal order paid into your account.
The obligation applies to both individuals and companies, so to freelancers (OSVČ) and s.r.o. alike, and only to business income. There is no general turnover threshold below which you are exempt.
Which payments you don't record
For most freelancers this is the part that matters. According to the Ministry of Finance and the Financial Administration you do not record:
An invoice paid later by bank transfer. The client receives your invoice and pays it from their online banking afterwards. That is not a contact payment.
Card payments through an online shop's payment gateway. The customer pays online without personal contact.
Ordinary account to account transfers where you never meet the customer.
One trap to watch. What counts is how the payment actually happened, not what the invoice says. If a client pays your invoice by QR code or card during a meeting with you, that is a payment made in personal contact and the law requires you to record it.
Who is exempt
The law exempts mainly the state, municipalities, banks and insurers, and some activities such as public transport, postal services and vending machines. Sales by holders of a ZTP or ZTP/P disability card for severe visual impairment or deafblindness are also exempt if they work without employees.
For freelancers, one exemption matters most: the EET surcharge (přirážka zprošťující povinnosti evidovat tržby), which the Financial Administration calls EET OFF.
You must be in the first band of the flat tax regime (paušální daň).
Your self employment income in the previous year must not exceed CZK 1,000,000. For 2027, that means your 2026 income.
You have to opt in; it is not automatic. File the notice by the 10th day of the tax year, or tick it directly in your notice of entry into the flat tax regime. For 2027 the deadline is Monday 11 January 2027, because 10 January is a Sunday. A late notice has no effect, and a missed deadline cannot be reinstated.
The surcharge is CZK 1,400 per month, paid together with your monthly flat tax. The first band therefore costs CZK 11,061 a month in 2027 instead of CZK 9,661.
If your income goes over CZK 1,000,000 during the year, you finish that year without recording and start recording from the next 1 January. You cannot opt out in the middle of a year.
Is it worth it? The surcharge costs CZK 16,800 a year. If you hardly ever take payments in person, you would be paying for peace of mind you don't need. If you take many and don't want to deal with recording, it can make sense. We go through the numbers in Czech Flat Rate Tax 2027: Is It Worth It and How to Decide by 11 January.
What to do and when
From 1 November 2026, register where you take payments. The law calls these recording units: premises, a website or app, a vehicle, or you yourself if you work outside fixed premises. You register them through the tax information box (DIS+), and this must happen before you get a certificate.
Request a sales recording certificate. It is free, valid for 366 days, and one certificate can be used on several devices. You need it before you accept your first recordable payment.
Pick your software. Any computer, tablet or phone with EET 2.0 capable software will do. The Financial Administration is preparing a free web app for small businesses, MOJE eet, which should be available from 1 December 2026.
Record from 1 January 2027. The Financial Administration lists 1 January 2027 as the start of regular operation. January is meant to work as a pilot, and the Ministry of Finance promises an initial focus on support rather than penalties. The law itself contains no grace period for the obligation or for penalties, so plan to record from January.
What is different from the first EET
No printed receipts. The law does not require an EET receipt at all. Ordinary obligations remain, such as a receipt on the customer's request or a tax document if you are a VAT payer.
No information sign at your premises.
Less data. You send the date and time, the total amount, the recording unit, the device and a sequence number. No VAT breakdown.
Offline is fine. If the system does not respond within the limit you set (at least 2 seconds), you send the sale later, no more than 48 hours after it happened.
Failing to send sales data can be fined up to CZK 500,000.
A tax credit of up to CZK 5,000
Alongside EET, the income tax act gains a new credit for recording sales. You can claim it once, for the first year in which you record. Sales recorded under the old EET don't count, so people who recorded back then qualify too.
The credit is CZK 5,000, but no more than the amount by which 15 % of your business tax base exceeds the basic taxpayer credit (CZK 30,840). You get the full amount with a business tax base of roughly CZK 239,000 or more. It is available to individuals only and is claimed in the tax return, for the first time for 2027.
Summary
You invoice and clients pay by bank transfer? EET 2.0 does not apply to those payments. You take payments in person? Get your certificate from November and record from January. If you are in the first flat tax band and your 2026 income stays within CZK 1,000,000, you can opt for the CZK 1,400 monthly surcharge instead, by 11 January 2027.
MoneySky shows your income from invoices and bank accounts in one place, so you can easily see how close you are to the CZK 1,000,000 limit. See how MoneySky compares tax regimes on Czech taxes.
Based on Act No. 180/2026 Coll. and guidance from the Czech Ministry of Finance and Financial Administration as of 11 October 2026. This is not tax advice.