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EET 2.0 in practice, a new residence law and payroll changes for 2027

With EET 2.0 starting in January, the rules on which payments must be recorded are now clear. The Senate also passed the new Foreigners' Residence Act, and employers with an s.r.o. face a payroll change from 2027.

EET 2.0: how you are paid, not what with

From January 2027 the test is whether a payment is made in person. Cash, card and QR payments received at your premises or during a client visit (for example a plumber after a job) must be recorded.

Card payments in an e-shop, QR payments requested remotely by text message and invoices paid later by bank transfer are outside EET. A card payment when collecting an online order in store is inside; cash on delivery collected by a carrier is outside.

EET 2.0: relief and tools for small businesses

A one-off tax discount of up to CZK 5,000 applies for the first period in which you record sales.

According to Měšec.cz, self-employed people in the first flat-rate tax band with income up to CZK 1 million a year can opt out of recording sales in exchange for a higher monthly payment, reported at CZK 1,400 above the standard amount. Check the final terms before choosing.

The tax office's free MOJE eet app is due from 1 December 2026.

New Foreigners' Residence Act passes the Senate

The Senate approved the new Foreigners' Residence Act on 24 October; it now goes to the President. From January 2029, residence applications and official letters will run through electronic accounts at the Interior Ministry.

From 2030, EU citizens staying longer than 90 days must register, with fines of up to CZK 10,000. The law also widens the grounds for cancelling permits. Nothing changes for applications filed today.

s.r.o. payroll: the annual withholding report ends with 2027

From tax year 2027, tax withheld from employees who have not signed the tax declaration, and from small agreements, becomes a final advance. Employers report it monthly in the new single payroll report (JMHZ) between the 1st and 20th of the following month, and pay it by the 20th.

The annual settlement for 2027 is no longer filed. For 2026 the usual annual report is still due. Check your payroll process before January.

Diesel excise cut extended into November

The government kept fuel price regulation and the reduced excise duty on diesel for November. Businesses that run vehicles benefit from lower pump prices for another month; the measure is reviewed monthly.

Deadlines

Saturday 31 October: OSS VAT returns and payment for Q3; Monday 2 November: September special-rate withholding tax and VAT group registration for 2027.

Sources

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.