EET 2.0 from 1 January 2027: a checklist for tradespeople
Which customer payments you must record, when EET OFF pays off, what to do in DIS+ from 1 November 2026 and what fines apply. Based on Act No. 180/2026 Coll.
From 1 January 2027, Act No. 180/2026 Coll. on sales recording (EET 2.0) applies. It also covers tradespeople whose customers pay on the spot: in cash, by card or with a QR code on their phone. You can prepare from 1 November 2026. This overview follows the text of the Act published on 7 October 2026.
1. Does EET 2.0 apply to you?
Both the self-employed (OSVČ) and companies such as an s.r.o. must record sales (Section 2(1) of Act No. 180/2026 Coll.). You record a payment that is business income (Section 7(1) of Act No. 180/2026 Coll.) and that the customer makes in personal contact with you or at your premises (Section 6(1) of Act No. 180/2026 Coll.). It does not matter whether they pay in cash, by card, by a QR-code transfer on the spot, with a meal voucher, a gift voucher or crypto (Section 5(1) of Act No. 180/2026 Coll.).
Cash is recorded even when you do not receive it from the customer in person (Section 6(2) of Act No. 180/2026 Coll.). The exception is cash on delivery collected by a postal service and transferred to your account. According to the Financial Administration (eet.gov.cz, “Kdo musí evidovat tržby?”, updated 12 October 2026), cash is always recorded.
2. What you do not have to record
- Remote payments: the customer pays an invoice by transfer from home or through a payment gateway on a website. This is not a contact payment (Section 6(1) of Act No. 180/2026 Coll.), and the Financial Administration reads it the same way on eet.gov.cz.
- One-off income you do not normally receive in your business (Section 7(1) of Act No. 180/2026 Coll., letter (a), point 2 and letter (b), point 2).
- Rent from a flat you let as an individual outside your business: it is rental income (Section 9 of Act No. 586/1992 Coll.), not business income, so it is not recorded.
- A new s.r.o.: sales until a tax ID (DIČ) is assigned and for 10 days after that (Section 13(1) of Act No. 180/2026 Coll.).
3. EET OFF: a CZK 1,400 surcharge instead of recording
Are you self-employed in band 1 of the flat-rate regime, with self-employment income of no more than CZK 1,000,000 in the previous year? Then you do not have to record sales if you sign up for a surcharge of CZK 1,400 a month on top of your flat-rate advance (Section 30, points 1 and 39, of Act No. 180/2026 Coll.). You notify the tax office by the tenth day of the year. For 2027 the deadline is 11 January 2027, because 10 January is a Sunday (Section 33(4) of Act No. 280/2009 Coll.). A late notice has no effect and a missed deadline cannot be restored (Section 30, point 33, of Act No. 180/2026 Coll.).
4. Checklist: what to do by 1 January 2027
- From 1 November 2026, sign up for sales recording in the DIS+ tax information box on the MOJE daně portal (Section 29 of Act No. 180/2026 Coll.).
- Notify your recording units before you apply for a certificate (Section 15(1) of Act No. 180/2026 Coll.). Working at customers’ homes with no premises? You yourself are the recording unit (Section 3 of Act No. 180/2026 Coll., letter (d)).
- Get a sales recording certificate before your first recorded sale (Section 14(1) of Act No. 180/2026 Coll.). Protect it from misuse and report any misuse without undue delay (Section 14(4) of Act No. 180/2026 Coll.).
- Choose a device: a phone, tablet or computer is enough. The Financial Administration plans to launch the free MOJE eet web app on 1 December 2026. If you have a till from the original EET, check with your supplier.
- Set the response time limit to at least 2 seconds (Section 19(2) of Act No. 180/2026 Coll.). If no confirmation arrives in that time, send the data as soon as you can, within 48 hours of the sale at the latest (Section 20 of Act No. 180/2026 Coll.).
- Report a change in your recording unit details within 15 days (Section 15(3) of Act No. 180/2026 Coll.). Record a refund as a negative sale (Section 8 of Act No. 180/2026 Coll.).
Act No. 180/2026 Coll. does not require you to issue a receipt. However, if a consumer asks for one, you must give them a document confirming the service (Section 16(1) of Act No. 634/1992 Coll.). According to the Financial Administration (eet.gov.cz, “Jaký je harmonogram EET 2.0?”), January 2027 will be a pilot period, but already as standard recording, so you must record sales from 1 January 2027.
5. Fines and a tax credit
- Failing to send sales data, or seriously obstructing recording, can lead to a fine of up to CZK 500,000 (Section 23(3) and Section 24(2) of Act No. 180/2026 Coll.).
- You can be inspected by the tax office and by the customs office, which can impose a fine on the spot (Section 25(2) of Act No. 180/2026 Coll.).
- A self-employed person can claim a sales recording tax credit of up to CZK 5,000 for the first year in which they record a sale (Section 30, point 18, of Act No. 180/2026 Coll.).