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EET 2.0 self-check

Does EET 2.0 apply to me? A self-check for businesses and software vendors

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Questionnaire

Answer yes / no / not sure. The result appears immediately, no sign-up.

  1. Do you develop or sell software that takes payments (point of sale, booking, invoicing)?

    Answer “yes” if you supply a point-of-sale, booking or invoicing system to other businesses. If you only use such software in your own business, answer “no”.

  2. Do your customers use your software to take payments in person (in a shop, at a counter, in the field)?

    In-person payments must be recorded – cash, card, QR payment, meal vouchers and more. Remote payments (online payment gateway, bank transfer on an invoice without personal contact) are generally not recorded.

  3. Is your software already connected to the EET 2.0 interface, including certificate handling, and tested in the Playground test environment?

    The Czech Financial Administration has published a SOAP interface for developers (WSDL and XML schema), the EET certificate authority policy and the Playground test environment (available since 1 July 2026). Data is sent online in real time.

  4. Do you accept payments from customers in person – in cash, by card, by QR code, with meal vouchers or gift vouchers?

    EET 2.0 covers all in-person payments regardless of the payment method, including cards and QR payments. Payments via an online payment gateway or by bank transfer on an invoice without personal contact are generally not recorded.

  5. Is your organisation the state, a municipality, a state-funded (subsidised) organisation, a bank or an insurance company?

    Act No. 180/2026 Coll. exempts these entities from sales recording (Section 11). A regular company or sole trader should answer “no”.

  6. Does your revenue come only from activities the law exempts – for example scheduled public transport, energy supply, gambling, vending machines or public toilets?

    These are activity-based exemptions under Sections 12 and 13 of the Act. An exemption applies to the specific revenue, not to the whole business. If you also have other in-person sales, answer “no”.

  7. Do you run your business as a natural person (self-employed, sole trader)?

    Only natural persons can use the EET OFF regime. A limited liability company (s.r.o.) or any other legal entity cannot.

  8. Are you in band 1 of the flat-rate tax regime (paušální režim)?

    The flat-rate regime is a simplified way for self-employed people to pay income tax, social security and health insurance in a single monthly payment. It has three bands based on the amount and type of income.

  9. Was your business income for the previous year CZK 1,000,000 or less?

    According to the Financial Administration, the CZK 1,000,000 limit is a condition for the EET OFF regime. Lower limits quoted in some media are not confirmed by the official source.

Who EET 2.0 applies to

Income-tax payers (individuals and legal entities) with business income who accept payments in person must record their sales. It does not matter whether the customer pays in cash, by card, by QR code or with a meal voucher.

Remote payments – an online payment gateway or a bank transfer against an invoice without personal contact – are generally not recorded. The Act contains exemptions for certain entities (e.g. the state, municipalities, banks) and activities (e.g. scheduled public transport, vending machines).

The EET OFF regime is only available to individuals in band 1 of the flat-rate tax regime with income up to CZK 1,000,000 in the previous year. A limited liability company (s.r.o.) cannot use it.

Software vendors do not record sales themselves, but their customers need it from 1 January 2027. The software must therefore communicate with the Financial Administration interface (SOAP, certificates) and handle connection outages – data must then be sent within 48 hours at the latest.

Frequently asked questions

When does EET 2.0 start?

Act No. 180/2026 Coll. takes effect on 1 January 2027; in January 2027 recording runs in pilot mode. Certificates can be generated in the MOJE daně portal from 1 November 2026, and the free MOJE eet app launches on 1 December 2026.

Do I have to record card payments?

Yes, all in-person payments are recorded regardless of the payment method, including cards and QR payments. Remote payments, for example through an online payment gateway, are generally not recorded.

Do I have to print receipts?

No, according to the Financial Administration you do not have to print receipts. Individual items and VAT rates are not recorded either.

Is the self-check result binding?

No, it is an orientation tool, not legal advice. It helps you get your bearings; we recommend verifying your specific situation with the Financial Administration or a tax adviser.

Products

EET 2.0

A white-label module and API for EET 2.0 sales registration, integrated into your software and kept running afterwards. Go-live on 1 January 2027.

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