Sales records (EET 2.0) from invoices paid on site

Who sales records from invoices are for

For freelancers (OSVČ) who invoice and take the money in person: tradespeople, repairers, massage therapists, tutors and other services at the customer’s place or in a workshop.

A bank transfer the customer sends from home is not recorded. From 1 January 2027 these payments on site are:

• cash, always — even from a company or sent with a courier,
• a card payment on a terminal at the customer’s place or on your premises,
• a QR payment or transfer the customer makes while you are with them.

How it works in three steps

You register a sales unit and get the certificate in DIS+, the Financial Administration portal, from 1 November 2026. Activating DIS+ takes up to 2 days, so start early.

1. 1.Set up the certificate. In DIS+ you register your sales unit and download the cash-register certificate. In Taxorio you upload it under Settings → Sales records (EET) with its password and the unit number, and the connection is tested right away. Nothing is recorded by the test.
2. 2.Issue an invoice paid on site. Choose Cash or Card on site, leave Paid ticked and check when you received the money. For an invoice issued earlier, open it and choose Paid → Paid on site?
3. 3.The sale is in EET. Taxorio sends it as soon as you record the payment and shows the time and the confirmation code on the invoice.

What you see on the invoice

Every sale is a step in the invoice timeline: when it was recorded, when you received the money, the amount and a confirmation code you can copy. A bar above the document appears only when a sale needs you.

• If the Financial Administration does not answer right away, Taxorio keeps sending the sale until it is confirmed.
• If sending fails, you see the reason and what to do: on the invoice, in Awaiting your attention and by e-mail.
• When you cancel a payment or refund money in cash or by card, a correction (a negative sale) is sent for the recorded sale.
• If your card terminal records card payments itself, say so in Settings and Taxorio will not send them, so they are not in EET twice.

Flat-rate tax: records or a CZK 1,400 surcharge

In band 1 of the flat-rate tax (paušální daň) you can opt for a surcharge of CZK 1,400 a month instead of recording sales (EET OFF), if last year’s self-employment income did not exceed CZK 1,000,000. For 2027 you notify the tax office by 11 January 2027.

In Taxorio you then enter the notification date: the app creates no sales for you and adds the surcharge to your flat-rate payment. It checks the CZK 1,000,000 limit only from invoices in Taxorio. In bands 2 and 3 sales are always recorded.

What Taxorio does not do

Taxorio is not a cash register. For these cases keep MOJE eet (the free state app) or a cash register at hand:

• sales without an invoice, such as a receipt or a quick sale,
• more than one sales unit — Taxorio sends for one,
• a partial payment on site,
• issuing an invoice without internet access,
• renewing the certificate: it is valid for 366 days, Taxorio reminds you in advance and you upload a new one yourself.

You are responsible for the records

Taxorio technically sends the sales with your certificate. You remain responsible for the payment method, the time you received the money, the sales unit and the EET OFF surcharge. Keep MOJE eet as a backup, for example when the internet is down or the certificate expires.

What it costs

Sending sales is part of the PRO plan for 69 CZK a month or 690 CZK a year excl. VAT, at no extra charge. New accounts get 14 days of PRO free, no credit card. On FREE, Taxorio sends nothing to EET; for a payment on site it only reminds you to record it in MOJE eet.

Frequently asked questions