Will you be recording sales from 2027?

Plainly: if you take money in person — cash, a card at the counter, a QR code — you will most likely be recording. This is not here to talk you out of it. It is here so you know where you stand. You do not need to know any section numbers; just pick what fits you.

1. How do your customers pay you?

   • On the spot, or at my premises — Cash, a card at the counter, QR, meal vouchers — and payment left at the workshop or in the van, even with nobody standing there.
   • Mostly by invoice, but sometimes I take cash — Even occasional cash pulls you into recording. What decides is how you are paid, not how often.
   • Only by transfer or against an invoice — Nobody pays me on the spot or at my premises.

   Based on: § 6 — kontaktní platba, § 5 odst. 1 — formy platby

2. Does one of these exemptions apply to you?

   • I hold a ZTP or ZTP/P card for blindness or deafblindness — § 11(4). It applies if you trade with no employees and no collaborating persons — or they hold one too.
   • I sell my own farm produce direct, at the farm — Direct sale to the final consumer at the place of production. Note this exemption was only proposed by the Senate; the Chamber has yet to vote on it.
   • Neither — Most tradespeople are here.

   Based on: § 11 odst. 4, § 13 odst. 6 (senátní návrh)

3. How are your taxes set up?

   • Paušální daň — the flat monthly tax — I send one amount a month and file no return. Tax and contributions are all inside it.
   • Výdajový paušál — a percentage for expenses — I file a return but do not document expenses — I claim a percentage of income, say 60 or 80 %.
   • Daňová evidence — income and expense records — I keep income and expenses and hold on to the receipts.
   • Full bookkeeping, or an s. r. o. — I have a company, or I keep double-entry books.
   • I don't know, my accountant handles it — That is fine. The next question can be checked on a bank statement, without ringing anyone.

   Based on: režim EET OFF je vázaný na paušální daň

4. Is your annual income under 1,000,000 Kč, and are you paying the lowest band of paušální daň?

   • Yes, both — In 2026 that is 9,162 Kč a month, of which only 100 Kč is income tax.
   • No, at least one does not fit — Higher income, or a higher band.
   • I don't know — You cannot land in EET OFF by accident — it is a choice you make and pay extra for. Somebody who does not know about it is not in it.

   Based on: 1. pásmo paušální daně a příjmy do 1 000 000 Kč