EET 2.0: no activation option in MOJE daně usually means the wrong permission
Some business owners and their accountants open the DIS+ section of the MOJE daně tax portal and cannot find the option to activate EET 2.0. According to the tax administration, view-only rights are the usual reason: even a view right that includes delegating access to others does not open the EET agenda.
The user who activates EET needs either the right to view and submit everything, or a full authorisation for the EET agenda. These are set in DIS+ under the subject's users and permissions. Activation can take up to 48 hours, so it is worth sorting out access well before recording becomes mandatory on 1 January 2027.
2027 insurance limits for DPP and DPČ workers
From 1 January 2027 a DPP agreement becomes subject to social and health insurance only when monthly earnings exceed CZK 12,500 (currently CZK 12,000). The threshold for DPČ agreements and small-scope employment rises to CZK 5,000 (currently CZK 4,500). The new values follow the 2027 minimum wage of CZK 24,900 and are already published in the Collection of Laws.
Companies that hire students or freelancers on agreements should update these limits in their payroll software before the January payroll run.
Proposal: higher subsidies for employing people with disabilities
The government has approved an amendment to the Employment Act. It would raise the monthly wage contribution for employers on the supported labour market from CZK 18,600 to CZK 21,100 per person and the yearly contribution to operating costs from CZK 48,000 to CZK 90,000 per person. The period for which a supported job must be kept filled would fall from three years to 12 to 24 months.
The planned start is 1 April 2027. This is a government bill; Parliament has not yet voted on it.
Deadlines
20 November: payroll tax advances for October and the monthly flat-rate tax payment; 25 November: VAT returns and control statements for October; 30 November: second property-tax instalment above CZK 5,000.
Sources
- Podnikatel.cz – EET 2.0 activation and DIS+ permissions
- Money.cz – Electronic sales registration 2027
- Podnikatel.cz – Payroll in 2027: key amounts
- Měšec.cz – Parents better off from 2027
- Pohoda – Support for employers of people with disabilities
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.
