EET 2.0: register every point of sale, not just the till
Once a business records at least one sale under EET 2.0, it has to register all its points of sale (evidenční jednotky) in the MOJE daně portal, including those where no recorded sales take place. A point of sale can be a shop or other premises (including mobile stalls and vending points), a website or app, a vehicle, or the taxpayer's own site when the work is done outside fixed premises. Warehouses and production sites are not registered.
Any change, such as a new location or a closed shop, must be reported before the first recorded sale after the change and no later than 15 days after it. Failing to report can lead to a fine of up to CZK 500,000. Recording becomes mandatory on 1 January 2027, with January treated as a pilot month without sanctions.
Darts, table football and pool tables count as recorded sales
Takings from coin-operated darts boards, table football or pool tables in a bar or café fall under EET 2.0; the exemption for vending machines does not cover them. Where recording each game is impossible or very difficult, the tax administration accepts one aggregated entry per device, usually made at the end of the operating period when the cash is emptied.
Employers: the 15% withholding tax on small jobs ends with January 2027 pay
Under rules already adopted together with the new single monthly employer report (JMHZ), the final 15% withholding tax on small employment income, such as low DPP earnings or pay without a signed tax declaration, is abolished from 2027. The deciding factor is the month the pay relates to, not the payment date.
Pay for December 2026 settled in January 2027 still follows the old rules. Pay for January 2027 onwards is taxed through regular monthly advances. Companies with DPP workers should check their payroll settings before the January run, and workers with several small jobs may need to file a tax return for 2027.
Deadlines
20 November: payroll tax advances for October and the monthly flat-rate tax; 25 November: VAT returns and control statements for October; 30 November: second property-tax instalment (where the tax exceeds CZK 5,000).
Sources
- Podnikatel.cz – Which premises to report under EET 2.0
- Podnikatel.cz – Darts and table football under EET 2.0
- Podnikatel.cz – Tax rules change at the turn of the year
- Podnikatel.cz – Registering for EET 2.0
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.
