The EET OFF regime: who does not have to register sales and what it costs

What EET OFF is and what it costs

EET OFF is a voluntary regime for the smallest self-employed people (OSVČ). Instead of registering individual sales, you pay a higher flat-rate tax (paušální daň). You then do not have to register any payments, not even cash.

The flat-rate regime (paušální režim) is a simplified way of paying. Each month you send one advance payment (záloha) that covers tax, pension insurance and health insurance. It is due by the 20th day of the month. If you are in EET OFF, the tax advance is higher by the surcharge (přirážka).

So EET OFF costs you CZK 16,800 a year more than normal band 1. Opting in does not change your insurance contributions.

Who is entitled to EET OFF

You must meet all these conditions:

• You are a natural person. The regime is not for a limited liability company (s.r.o.) or other legal entities.
• You are in band 1 of the flat-rate regime. Under § 2a of zákon o daních z příjmů (the Income Tax Act), the flat-rate regime is, among other things, only for VAT non-payers (neplátci DPH).
• Your income from self-employment for the previous year did not exceed CZK 1,000,000. For 2027, the year that counts is 2026. It does not matter which self-employed activity the income comes from.
• You file the notice on time. Without it, the regime does not start.

If you are not in the flat-rate regime yet, also check its other conditions. You must be a self-employed person with pension and health insurance. You must not be a VAT payer (plátce DPH), a partner in a general partnership (veřejná obchodní společnost) or a general partner in a limited partnership (komanditní společnost). There must be no insolvency proceedings against you. You must not have income from employment, except for exceptions in the law. Other income, for example from rent, may be at most CZK 50,000 a year.

Deadlines for opting in and out

The law gives a deadline of the tenth day of the tax period (zdaňovací období), which means the calendar year. In 2027, 10 January is a Sunday, and Finanční správa (the Financial Administration, the Czech tax authority) gives the date 11 January 2027.

Opting in always applies from the start of the year, even if you file the notice in January. The exception is starting your activity during the year, when you can opt in during that year. Opting in continues in later years until you opt out on time or the regime ends for another reason.

Example: a hairdresser files the notice on 15 December 2026 and states the year 2027. From 1 January 2027 she does not register sales and in January she pays the advance with the surcharge for the first time. The same hairdresser would gain nothing from a notice on 12 January 2027, because it would be after the deadline. She would have to register sales for the whole of 2027.

How to opt into EET OFF

The way depends on whether you are already in the flat-rate regime:

• You are in band 1: you file an Oznámení o přihlášení k přirážce (notice of opting into the surcharge).
• You are moving from band 2 or 3 to band 1: you opt in in the oznámení o změně pásma (notice of band change).
• You are only now entering the flat-rate regime: you opt in in the oznámení o vstupu do paušálního režimu (notice of entry into the flat-rate regime). You must use the prescribed form.

The Oznámení o přihlášení k přirážce has no prescribed form. It must state the year from which you opt in. Finanční správa is preparing an optional form, which it will publish on its website.

You file the notice electronically, by post to the relevant tax office (finanční úřad) or in person at the filing office (podatelna). A self-employed person who has a data box (datová schránka) set up by law must file the notice electronically.

1. Look at your income from self-employment for the previous year.
2. Check that you are in band 1 of the flat-rate regime.
3. Work out whether the surcharge is worth it for you.
4. File the notice and keep the confirmation of filing.
5. Change your regular advance payment, because it goes up by the surcharge.

How to opt out and when the regime ends

EET OFF cannot be changed during the year. If you want to end it, you file an Oznámení o odhlášení z přirážky (notice of opting out of the surcharge) and state the year after which you are ending it. The deadline is the tenth day of the following year. A late notice has no effect.

Example: you want to start registering sales in 2028. By 10 January 2028 you file a notice that you are ending the surcharge at the end of 2027. From 1 January 2028 you register sales.

The regime also ends in two other cases:

• You exceed CZK 1 million. You pay the surcharge until the end of the year and start registering sales from the following year. Example: your income exceeds the limit in October 2027. You pay the surcharge until December 2027 and register sales from 1 January 2028.
• You stop being in band 1 of the flat-rate regime. The surcharge ends at the end of the month or year in which you stopped being in band 1. After that you must register sales. If you leave the flat-rate regime completely, EET OFF and the surcharge end automatically with it.

When EET OFF is ending, prepare in time. Before the first registered sale, you must have reported your recording units (evidenční jednotky) and have a POS certificate (pokladní certifikát). The procedure is in the article EET 2.0 step by step.

If you interrupt your activity during the year and start it again in the same year, you are opted into the surcharge again automatically. However, you must file a notice of entry into the flat-rate regime and state band 1 in it.

What to watch out for

• The surcharge is paid regardless of turnover. If you have few customers, it is still CZK 16,800 a year. Compare this with what registration would cost you. The state app MOJE eet is to be free for small businesses, and all you need is a device with internet. If you already use a POS, work out the yearly cost of the licence and updates.
• The sales registration tax credit. In the flat-rate regime the credit is not claimed, whether you register sales or not. Do not include it when comparing with the surcharge. This is our reading of the law. Check it with the tax office or your accountant.
• EET OFF does not cancel receipts. If a consumer asks, you must issue a proof of purchase (doklad o koupi) under zákon o ochraně spotřebitele (the Consumer Protection Act). There is more in the article What must be on a receipt.
• You do not report recording units. Without registered sales, the reporting duty in DIS+ does not apply to you and you do not need a certificate.
• Watch your income during the year. Exceeding CZK 1 million means registering sales from the next year and may require a notice within 15 days. The limit does not include tax-exempt income, income outside the scope of the tax and income taxed by withholding.
• Set up your POS. If you use a POS in EET OFF too, set it so that it does not send sales. In SuperKasa, the option for this is “I do not have to record sales” in Admin → EET 2.0. With it, the POS goes into live mode even without a certificate and recording unit number, during the free trial even without a paid licence. The option cannot be used once live EET has already run.

Choosing EET OFF correctly is your responsibility. If you are not sure about your income or band, ask your accountant or the Finanční správa helpline on 953 109 109.

Sources

• What the EET OFF regime is (Finanční správa)
• How and when to opt into the EET OFF regime (Finanční správa)
• How to end the EET OFF regime (Finanční správa)
• Specific situations in the EET OFF regime (Finanční správa)
• Zákon č. 180/2026 Sb. (Act on Sales Registration), § 11 and the amendment of zákon o daních z příjmů (Income Tax Act) in § 30 (eet.gov.cz)
• EET 2.0 handbook, chapter on the voluntary regime (Finanční správa)

This guide is general information, not legal or tax advice. For your own situation, ask a tax adviser or the tax office (finanční úřad).