What are the conditions?

This scheme is not for everyone. Only self-employed people who meet all three conditions at once can use it:

  • they are in the 1st flat-rate tax band,
  • their annual income is up to 1 million Kč (for 2027, income from 2026 will be used),
  • they choose to opt into the scheme voluntarily.

If you are in the 2nd or 3rd flat-rate tax band, or your income exceeds a million crowns, you will not qualify for EET OFF — you will have to register sales in the standard way.

The Ministry of Finance argues that EET OFF is intended to take account of the very limited administrative capacity of the smallest businesses while preserving fair conditions for those who register sales normally. I do not think this is a particularly fair solution, since flat-rate tax already has such specific conditions that most small self-employed businesses do not meet them.

How much will it cost?

This is the crux of the matter. Instead of the usual monthly flat-rate tax advance in the 1st band (currently 100 Kč), you will pay 1.500 Kč a month. Of course, you will continue paying compulsory social security and health insurance contributions; that does not change. Over a full year, the surcharge amounts to 16.800 Kč.

TIP! Before opting into EET OFF, work out whether it will actually cost you less than standard sales registration. With very low income, especially where you can also claim tax credits, the surcharge may not be worthwhile. Have the figures calculated for your situation – we offer an individual tailored tax package.

How do you register, and what if your income exceeds the limit?

You must opt into EET OFF by the tenth day of the relevant tax period — either directly in the notification of entry into the flat-rate scheme or in the notification of a change to your chosen band.

Your chosen scheme cannot be changed throughout the tax period. If you exceed the million-crown income limit during that period, nothing happens immediately; the obligation to register sales arises only from the following year.

Compensation of 5.000 Kč

This is the counterpart to EET OFF, and it is worth mentioning because it affects many more business owners. If you do register sales (in other words, you do not choose EET OFF), the state will partly compensate you, as it did in the past, with a one-off tax credit of up to 5.000 Kč for the year in which you register your first sale. The earliest possible year is therefore 2027.

So ☺

If you are a small sole trader in the 1st flat-rate tax band with income well below a million crowns, EET OFF may save you the hassle of setting up the technical side of sales registration. But it is a paid option, not a gift — before deciding, compare the surcharge with what introducing standard registration would actually cost you and the one-off 5 000 Kč credit you would otherwise receive.

Would you like us to work out whether EET OFF is worthwhile for you, or whether standard registration with the tax credit would suit you better? Get in touch. 🌿