EET 2.0 by line of work

EET for lawyers — the act never asks for a trade licence

Practising law is business under a special statute, not a trade. For recording sales that makes no difference: what counts is business income and a contact payment, not who issued your authorisation. Eetuj issues the receipt from your phone, even when a client turns up with cash unannounced.

Download Eetuj Find out whether I must record

Will you have to record?

What decides is how you are paid, not your trade or your turnover: anybody who takes money in person will probably be recording from 2027. Anybody who invoices and is paid only by transfer does not have to record. Our guide settles it in a minute.

Find out whether I must record

What Eetuj looks like in practice

You load a certificate from DIS+ once. Then on every payment taken in person you tap Record: seven fields go out, a POK comes back, and the receipt can be printed or e-mailed. Without signal the sale is stored and sends itself as soon as the phone reconnects.

How it works, step by step

The price list for EET for lawyers is ready in the app

You do not have to start with an empty list. Pick your trade and Eetuj loads the items it is usually charged for, with indicative prices. Adjusting the prices to your own takes a few minutes, and you can charge straight away.

The prices in the sample price lists are indicative — they come from public Czech price lists, and the app shows when we looked them up. You charge your prices, not ours.

Get the app

What it costs

One koruna per sale, or a yearly subscription with unlimited sales. The first five sales are free, no card and no sign-up. A few receipts a month and credit is enough; if you issue more, the subscription pays off.

Full price list and calculator

What people ask

Does a lawyer have to record sales?

Yes, for contact payments. § 2 speaks of an income-tax payer and § 7 of income from self-employment that is business — practising law is inside that. An invoice paid by transfer is not a contact payment.

A retainer paid in the office?

It is recorded. § 4(2) covers payments meant to be drawn down or settled later. You record the retainer; what has already been recorded is not recorded again when you settle up.

Money taken into escrow?

Escrow is not your income — you hold the client’s money, so it creates no decisive income under § 7. You record your fee for the escrow, not the amount held. For a more complicated arrangement, take it to a tax adviser.

Prepare in your own time

The app is out now. Certificates will be issued from 1 November 2026 at the earliest, the act takes effect on 1 January 2027 and full operation starts on 1 February 2027. Try everything out well in advance.

Download Eetuj

EET for lawyers — the act never asks for a trade licence

Will you have to record?

What Eetuj looks like in practice

The price list for EET for lawyers is ready in the app

What it costs

What people ask

Prepare in your own time

Other lines of work