EET OFF mode: who can use it and how to opt in by 11 January 2027
Updated · Rotomal
EET OFF is a mode for individuals in band 1 of the Czech flat tax whose self-employment income in the previous year did not exceed 1,000,000 CZK. Those who opt in do not record sales and pay a surcharge of 1,400 CZK a month on top of their flat tax. The notice for 2027 must be filed by 11 January 2027; a late notice has no effect and cannot be fixed.
Who can use EET OFF
- Individuals only, not companies.
- Taxpayers in band 1 of the flat-tax regime.
- Self-employment income in the previous year of at most 1,000,000 CZK.
- People entering the flat-tax regime opt in within their flat-tax entry notice; people starting a business during the year, by the day they start.
What it costs
| Item | Per month |
|---|---|
| EET OFF surcharge (Act No. 180/2026 Coll.) | 1,400 CZK |
| Tax part of the flat tax with the surcharge, per the Ministry brochure (100 CZK + 1,400 CZK); social and health insurance are still paid on top | 1,500 CZK |
Over a year that is 16,800 CZK in surcharge. Compare it with a till: the free MOJE eet costs 0 CZK and paid apps start around 100 CZK a month excl. VAT. EET OFF mostly suits people for whom recording every payment would get in the way of the work, not people looking to save money.
How and when to file
- For 2027, by 11 January 2027. A late notice has no effect.
- For existing flat-tax payers there is no set form: the notice can be filed electronically (mandatory if you have a data box), by post or in person at the tax office.
- The choice applies for the whole year. You can return to recording only from the next year.
- If income passes 1,000,000 CZK during the year, you pay the surcharge to year end and record from the following year.
How to decide
If customers mostly pay your invoices by transfer, you may have almost nothing to record, because remote payments are not recorded. Then EET OFF often makes little sense. If you take many payments on the spot and don't want a till, EET OFF can save work.
The decision is yours and your accountant's. In our 99 CZK check we work out, for your payments, what EET OFF would cost a year and what a free or low-cost till would cost.
Questions
Can I cancel EET OFF during the year?
No. The choice applies for the whole calendar year and you can return to recording only from the next year.
I am in band 2 of the flat tax. Can I use EET OFF?
No. EET OFF is only for band 1 of the flat-tax regime with income up to 1,000,000 CZK in the previous year.
What if I miss 11 January?
A late notice has no effect. You then record sales in 2027 and can opt into EET OFF from the next year.
Do I need a certificate or till for EET OFF?
No, in EET OFF you do not record sales. Once the mode ends, you need to set up recording.
Sources
- Financial Administration: What is EET OFF Source: eet.gov.cz
- Financial Administration: How and when to opt into EET OFF Source: eet.gov.cz
- Ministry of Finance: EET 2.0 brochure (9 September 2026) Source: mf.gov.cz
- Act No. 180/2026 Coll. on sales recording (copy on epravo.cz) Source: epravo.cz