Guide
Revenue recording (EET 2.0)
Who records, what gets recorded, and what DameDoklad can and cannot do. The duty starts on 1 January 2027.
Act no. 180/2026 Coll. on revenue recording applies from 1 January 2027. DameDoklad currently sends sales only to the Financial Administration’s test environment, so you cannot meet the duty with it yet. Until live sending is turned on, you need another way to record, such as the Financial Administration’s free MOJE eet app, due on 1 December 2026.
This guide summarises the law and describes what the app does. It does not replace a tax adviser.
Does it apply to you?
Payments taken in person are recorded: cash, card, QR code, and transfer in personal contact or on the premises. Cash is always recorded. Remote payments are not, such as an invoice paid by transfer from home or a gateway payment on a web shop.
The law has many exemptions, such as vending machines and some regulated activities. One-off income is also not recorded. The list is on eet.gov.cz.
EET OFF: a self-employed person in the first band of the flat-tax regime with income up to CZK 1 million can register for a surcharge of CZK 1,400 a month and does not have to record. For 2027 the deadline is 11 January 2027, and a late notice has no effect.
If recording does not apply to you, do not turn anything on. You will not see anything extra.
Turning it on
Settings → More → Revenue recording. Only an owner or an accountant can turn it on.
- In DIS+ on the MOJE daně portal, register for recording and create your recording units. The portal assigns their numbers.
- In the app, copy the unit number and name the till device, such as
P1. - Click Turn on in test mode.
Each till or cash register can have its own device. Payments with no till, such as on invoices, use the default device.
What gets recorded
| Event | Recorded |
|---|---|
| Sales receipt in cash or by card | Yes |
| Storno or return of a recorded receipt | Yes, as a negative sale |
| Cash document that books revenue | Yes |
| Cash document for a deposit or a bank withdrawal | No |
| Invoice paid in cash | Yes |
| Invoice paid by card | Yes, unless the payment was remote |
| Invoice paid by transfer | Only when you tick that it happened in person, such as a QR code on the premises |
| Movement from a bank statement | No |
| Cash on delivery collected by a carrier that ČTÚ lists as a postal service operator (Česká pošta, PPL, DPD, GLS, Zásilkovna) and sent to your account | No |
| Postal order paid at the post office to your account | No |
If you are unsure, you can record beyond the duty. The Financial Administration does not object.
Cash that your own driver, or a carrier not in the ČTÚ register, collects on delivery is a contact payment and is recorded. Enter it as a cash document as soon as you receive it.
DameDoklad does not tell tips apart and counts them in the payment. Tips you keep must be recorded. Tips shared among employees need not be, but the Financial Administration does not object to recording them. A deposit (kauce), says the Financial Administration, is recorded neither when paid nor when returned, only the part you use to settle something, such as damage. A deposit taken with a sale is recorded with it, which records more than needed. To record it exactly, take it on a cash document with no revenue account and enter the part you use on a cash document with revenue.
When sending fails
The sale is saved with the document and sent right after it. If the Financial Administration does not answer, we try again: after half a minute at first, and every hour in the end. The duty to send stays after the 48-hour limit, so we do not stop. The first attempt is always the first sending, even for a sale older than 48 hours.
A document of another day. Add the time of payment to a cash document or a payment entered later than the day it was paid, if you know it. The record then carries the real time. When nobody knows it, noon of that day is sent, marked as an assumed time. The time has to fall on the date of the document.
Problems show in Settings → Revenue recording, in To do, and on the bell. You can send a refused sale again, or take it out with a reason if the law does not require recording it.
Selling without a connection
The till keeps selling without internet and sends a sale when the connection returns. The record carries the real time the customer paid, not the time it was sent. The law wants the data sent without delay once the cause is gone and within 48 hours of the sale at the latest (§ 20), and the till warns you as that runs out. After 48 hours the duty stays: the record goes and is marked late. The Financial Administration describes an internet outage the same way in its practical information: keep selling and send the sales once the connection is back, within 48 hours at the latest.
A lost or broken device. Each device numbers its documents in its own series (OFF-…). When a number is missing and a later one came more than a day ago, the till, the bell and To do warn you: the document may be on a lost device. Find it in a receipt copy or your notes and enter it in the till with Enter a sale, with its number and time of payment. It is posted and sent to revenue recording as late, as the Financial Administration asks for a broken till. Sales at the very end of a lost device’s series cannot be seen this way, as nothing came after them.
Receipt and code
The Revenue Recording Act does not require a receipt, and the confirmation code (POK) does not have to be on one. Another law may require a receipt, such as consumer protection or VAT. Test mode prints nothing on the receipt, because a customer must not get a made-up code.
Vouchers and prepaid credit
When a sale includes loading a voucher or credit, or is paid by one, enter how much at the till under Voucher or credit (the items urceno_cerp_zuct and cerp_zuct). The same works on a cash document and, through the API, on a payment in person.
Under Settings → Revenue recording → Vouchers and credit DameDoklad keeps a register of vouchers: code, holder, validity and what is left. If a sale names a voucher’s code, the balance moves with the sale and allows no more than is on it.
- Credit or a voucher for goods not named is a means of payment: each load and each use is recorded and marked in the sale.
- A voucher for named goods or a service is not: buying it is an ordinary sale, and redeeming it is not recorded, as no payment happens.
Only the data message and the balance change: the money and VAT of the sale stay. A sale paid by voucher therefore still goes through the till or the card as you enter it, and counts as cash at the close-out if entered as cash. How to book a voucher and treat it for VAT is for your accountant.
Representation and authorisation
If you record sales for someone else, add this under Settings → Revenue recording → Representation and authorisation and assign it to a till device, or choose it on a single receipt. Which situation it is follows from your contract and is your decision.
| Situation | What goes in the message |
|---|---|
| Direct representation | All the principal’s: their EIČ, their recording unit, and the certificate they gave you |
| Indirect representation (§ 9), such as commission | Your EIČ and the whole amount, with no principal |
| Authorised by one taxpayer (§ 10) | Your EIČ, unit and certificate, with theirs as the authorising one |
| Authorised by several taxpayers (§ 10) | Your EIČ and the flag, and the EIČ of one of them if you are not one of them yourself |
A storno and a return say what the original sale said. One receipt is one message, so split a basket with goods of two owners into two receipts.
When a representation on a device ends. Fourteen days before a representation assigned to a till device ends, the till and the bell warn you. After it ends the till does not stop, but it can only sell for your company, and the cashier has to confirm that with I am selling for my company; on a cash document, with a tick. Without the confirmation the sale is refused, so the revenue is not quietly put on another taxpayer. A sale the till took without a connection, not knowing the representation had ended, is recorded for your company.
The answer’s signature
A confirmation from the Financial Administration is signed, and DameDoklad checks the signature. In live mode an answer without a valid one is not taken as a confirmation, and the sale is sent again. Checked on a real answer from the test environment. Nobody has seen an answer from production yet.
Cash register certificate
Issue the certificate in DIS+ as a .p12 file with a password and upload it in settings. We do not store the password, and the key is stored encrypted. Under § 14 of the Act you stay responsible for how the certificate is handled, even while it is stored with us. Test mode does not use it.
A certificate lasts 366 days. Three weeks before the end, issue a new one in DIS+ and upload it: the application guides you step by step. Automatic renewal through the Financial Administration’s interface is ready but off. The operator turns it on, and it has not yet been tried against their real server. Once on, it renews the certificate by itself and tells you if that fails. A certificate that has already expired can only be issued again in DIS+.
API
Everything is in the API reference: GET /v1/eet/records lists sales and their status, and POST /v1/eet/records/{id}/retry sends one again. The webhook events are eet_record.confirmed and eet_record.rejected.