Will you be recording sales from 2027?
Let us be blunt: anybody who takes money in person — cash, a card at the counter, a QR code — will probably be recording. This guide is not here to talk you out of it, but to tell you where you stand. You need not know any sections; just pick what applies to you.
Question 1 of 4
How do your customers pay?
Based on: § 6 — kontaktní platba, § 5 odst. 1 — formy platby
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How do your customers pay?
- They pay me on the spot or at my premises — Cash, a card at the counter, QR, meal vouchers — and also a payment made in the workshop, the salon, the stall or the vehicle, even when I am not standing there.
- Mostly on invoice, but sometimes I take cash — Even occasional cash puts you in scope. What decides is how you are paid, not how often.
- Only by transfer or on invoice — Nobody pays me on the spot or at my premises.
Based on: § 6 — kontaktní platba, § 5 odst. 1 — formy platby
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Does this exemption apply to you?
- I hold a ZTP or ZTP/P card because of blindness or deafblindness — § 11(4). It applies if you trade with no employees and no collaborating persons, or if they hold a ZTP or ZTP/P card too.
- No, it does not — This is where most people will be.
Based on: § 11 odst. 4
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How are your taxes arranged?
- Flat tax — I send one amount a month and file no return. Tax and contributions are included.
- Percentage expenses — I file a return but do not document expenses — I claim a percentage of income, say 60 or 80 %.
- Tax records — I record income and expenses and keep my receipts.
- Accounting or a limited company — I have a company, or I keep double-entry books.
- I do not know, my accountant handles it — That is fine. The answer to the next question can be read off a bank statement — no need to ring your accountant.
Based on: režim EET OFF je vázaný na paušální daň
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Is your annual income under one million koruna and are you in the lowest flat-tax band?
- Yes, both — In 2026 that is 9 162 Kč a month, of which only 100 Kč is tax.
- No, at least one does not apply — Higher income, or I am in a higher band.
- I do not know — You cannot fall into EET OFF by accident: it is a choice you must notify 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
What happens if you do not record
Failing to send the data about a sale, and obstructing recording, each carry a fine of up to 500 000 Kč under § 23 and § 24. Both the Financial Administration and the Customs Administration may inspect, and a customs office may impose a fine on the spot. The new act does not provide for closing premises or banning activity — it did not carry those sanctions over from the 2016 EET.
Other exemptions we do not ask about
The act also exempts sales of the state and municipalities, banks and insurers, gambling, energy, water utilities, air and rail transport, the post, school catering, vending machines and self-service devices away from premises, public toilets, payments over a mobile network, and freshwater fish sold between 18 and 24 December. We do not ask about them because they concern a fraction of readers. If one of them applies to you, it is in §§ 11 to 13.
There is no monetary threshold in the act. Neither 50 000 nor 300 000 Kč — both numbers circulate online, and neither appears in the act. Instead § 7 speaks of income that is "ojedinělý" — isolated relative to the sales usually taken — and what that means in your case is for your accountant to judge.
The app watches for an approaching limit
Besides recording sales, Eetuj also watches tax limits. For VAT it counts turnover per calendar year: above 2 000 000 Kč you must register for VAT from 1 January of the following year, and above 2 536 500 Kč you become a VAT payer from the very next day. If you have the flat-tax regime switched on in the app, it also watches the flat-tax bands of 1 000 000 / 1 500 000 / 2 000 000 Kč per calendar year. On the home screen it warns you once recorded sales reach 80% and then 95% of any of the limits. The app only knows sales recorded through Eetuj — other income is not part of the total — and it never claims that a limit is, or is not, exceeded. Leave that judgement to your accountant.