EET 2.0: registration is now open in the MOJE daně portal
Since 2 November 2026, businesses can activate sales registration in the DIS+ section of the MOJE daně tax portal, create their points of sale (evidenční jednotky) and generate the certificates their till or cash register software needs. You log in with Identita občana, your data box or access data issued by the tax office.
The EET 2.0 law was published in the Collection of Laws on 7 October 2026 and applies to all sectors from 1 January 2027. It covers cash, card and QR payments received in person; purely remote payments are outside it. January 2027 is a pilot month in which the tax office will not enforce compliance, but sales are still recorded. The free MOJE eet web app is due on 1 December 2026. It is worth asking your till or software supplier now whether its system is ready.
Platform-work bill: people working through apps could be presumed employees
The bill on platform work (Chamber print 301), which implements an EU directive with a transposition deadline of 2 December 2026, passed first reading in the Chamber of Deputies on 16 October and is now with committees. The government wants it to apply from 1 January 2027. It is not law yet.
Under the bill, a person working through a digital platform who shows signs of dependent work would be presumed to be an employee unless the platform proves that at least one sign is missing. The presumption would apply in tax and administrative proceedings, not in criminal or social security proceedings. Self-employed couriers, drivers and freelancers working through apps fall within the definition of platform workers, and platforms already operating would have to register by 31 January 2027.
Record number of self-employed: 1.21 million at the end of September
Social security administration data show 1,214,291 self-employed people at the end of September 2026, 32,000 more than a year earlier: 710,054 with self-employment as their main activity and 504,237 as a secondary activity. About one in ten is a foreign national, and foreigners started more than 26,000 businesses in 2025, around 30% of all new self-employed.
A separate Labour Code amendment that would redefine dependent work is still being debated in the Chamber. Contractors who work mainly for a single client should keep both their contracts and their day-to-day working pattern clearly independent.
Sickness and maternity benefits: new 2027 limits, and voluntary insurance matters for the self-employed
From 1 January 2027, the daily reduction thresholds used to calculate sickness and maternity benefits rise to CZK 1,723, 2,584 and 5,167 (from CZK 1,633, 2,449 and 4,897), under a Labour Ministry notice published as No. 185/2026 Coll. For sick pay paid by employers, the hourly thresholds become CZK 301.53, 452.20 and 904.23.
Maternity pay remains 70% of the reduced daily base and requires 270 days of sickness insurance in the last two years. Self-employed people only qualify if they pay voluntary sickness insurance, and at least 180 of those days must fall in the last year. Employers should note that from 1 April 2027 the separate benefit attachment is replaced by data from the new single monthly employer report (JMHZ), which the tax office will start checking in 2027.
Income tax and depreciation reform: tax advisers call 2030 the earliest realistic start
The Chamber of Tax Advisers has sent nearly 100 pages of comments on the income tax changes linked to the new Accounting Act (Chamber prints 63 and 64), which include replacing today's six depreciation groups with two and raising the asset threshold from CZK 80,000 to CZK 100,000.
The advisers welcome a narrower draft but consider 1 January 2030 the earliest realistic date, pointing to software costs, conflicts between cash-basis and accrual tax bases, and the upcoming e-invoicing obligation. Both bills are still in the Chamber of Deputies, so the current rules continue to apply.
Deadlines
9 November: excise duty payment for September. 20 November: payroll tax advances for October and the monthly flat-rate tax payment. 25 November: VAT returns and control statements for October.
Sources
- Finanční správa – EET 2.0 registration on MOJE daně
- E15 – EET 2.0 preparation
- Podnikatel.cz – Platform work bill
- SME Union – Platform work bill passes first reading
- Podnikatel.cz – Record number of self-employed
- Podnikatel.cz – Sick pay in 2027
- E15 – Maternity pay 2027
- KDP ČR – Tax advisers on the income tax reform
This summary is for general information only and does not replace individual tax advice. Rules and amounts can change; check the date of this post.
