EET 2.0 for therapists: when it starts and who it applies to

If you run a therapy, psychology or coaching practice in the Czech Republic, you’ve probably heard that electronic registration of sales is coming back under a new name: EET 2.0. So what does EET 2.0 for therapists actually mean? It’s one of the most closely watched topics among Czech business owners right now – the Financial Administration has even set up a dedicated helpline and information website to cope with the volume of questions.

For anyone in the helping professions, one thing matters most: understanding when the rules actually apply to you, and when they don’t. The answer doesn’t depend on your field. It depends on how, and in what circumstances, your clients pay you. Legal exemptions and the option to choose the EET OFF regime play a part too – and these details are exactly where people most often get it wrong.

Why EET 2.0 exists

Before getting into the rules, it’s worth pausing on why the state is introducing this at all. The aim is to level the playing field for businesses, shrink the grey economy and make tax collection fairer. The Ministry of Finance argues that cutting undeclared cash flows should reduce illegal employment, make honest businesses more competitive and – probably the part that matters most to you – mean fewer tax inspections for honest taxpayers, because the system can target inspections more precisely.

EET 2.0 for therapists: when it starts

The law passed its final vote in the Chamber of Deputies in September 2026 and the President signed it on 17 September 2026. It’s being rolled out in stages, and regular registration starts as early as 1 January 2027 – so it’s worth getting ready now. Here’s what happens when:

• November 2026 – registration opens in DIS+, including generating your cash register certificate.
• December 2026 – the free state app MOJE EET launches.
• 1 January 2027 – regular registration of sales begins. January is a pilot month from the system’s point of view, but it’s already standard registration, and the obligation applies.

Who EET 2.0 applies to, and who it doesn’t

This is the question on every therapist’s mind. The answer doesn’t depend on your profession but on how and in what circumstances you take payment. The law doesn’t distinguish between lines of business; what it looks at is whether the payment is a so-called contact payment – one you receive in person, with the client, right where the session takes place. On top of that, the law has exemptions and the EET OFF regime, which takes you out of registration entirely.

The key rule: what counts is when and where the client actually pays – not when they received the QR code or invoice.

EET 2.0 doesn’t apply when

The payment genuinely happens without in-person contact with the client – in other words, remotely, whether you work online or have a physical office. A few typical situations EET 2.0 doesn’t cover:

• The client pays by bank transfer from home, before or after the session.
• The client pays through a payment gateway or an online link from home.
• The client gets a QR code in advance and pays with it from home, before or after the session.
• The client pays an invoice remotely, without meeting you.

EET 2.0 applies when

The client pays you directly during an in-person meeting, where the session takes place. For example:

• The client comes to the session and pays you in cash.
• The client taps a card on a terminal at the session.
• The client scans a QR code in your office – even if you sent it to them beforehand.

Watch out for invoices and QR codes sent in advance! The law doesn’t look at what’s written on the document or when the client got the payment details; it looks at what actually happened. So if you issue an invoice marked “payment by bank transfer” but the client ends up handing you cash in your office, that’s a contact payment you have to register. Likewise, if the client gets a QR code in advance but only pays with it during the session, it isn’t a remote payment.

Here are the most common scenarios in one table:

Why every in-person payment is registered, not just cash

It may seem odd that card payments, QR codes and even a bank transfer made on the spot have to be registered – after all, cash was always the main problem. The explanatory materials to the law give three reasons for covering every payment method used in person:

• Tax neutrality – if only cash were registered, businesses might be tempted to steer clients away from cards or QR codes towards methods outside the system, artificially narrowing the ways customers can pay.
• Little extra burden – once a business has invested in equipment for registering cash, registering non-cash payments at the same time adds hardly any work.
• Complete data – an incomplete picture of a sector’s sales would weaken the analysis the Financial Administration uses to target inspections, which is precisely what keeps it from burdening honest businesses unnecessarily.

In other words, splitting payments by how “risky” each method used to be would only complicate the system without producing better results. It’s simpler and fairer to draw one clear line at in-person contact and treat everything on that side of it the same.

Why remote payments aren’t registered

A payment the client genuinely makes from home – by bank transfer, through a payment gateway, or with a QR code they received in advance and scan outside the session – falls outside the definition of a contact payment, and so outside EET 2.0. That doesn’t mean it escapes oversight: you still declare the income in your regular tax records or accounts, exactly as you always have. EET 2.0 simply deals with the specific set of situations the law defines as contact payments, and anything settled remotely isn’t one of them.

How to register a payment if EET 2.0 applies to you

How you register a payment depends a little on how the client pays on site. In every case, though, the same applies: the sale must be registered no later than the moment you receive the payment, and the system confirms receipt. The EET law itself doesn’t require you to issue a receipt – but other regulations may, so check what applies to your situation.

Card payments on a terminal

Many modern payment terminals (for example all-in-one devices that combine a till, terminal and printer) have sales registration built in. The terminal sends the sale to the Financial Administration automatically as soon as it processes the transaction – you don’t need to do anything extra.

• Ask your terminal provider whether it has EET 2.0 built in, or whether it will need a software update.
• If the terminal doesn’t support registration, it needs to be connected to a cash register app (such as MOJE EET) that sends the data instead.

Cash payments

If you take cash, you register the sale in a mobile or web app – for example the free state app MOJE EET, or the cash register software you already use.

• After receiving the cash, enter the amount in the app.
• The app sends the data to the Financial Administration and confirms receipt on the spot.
• If you give the client a receipt (because they ask, or another regulation requires it), you can print it or send it digitally.

QR code payments on site

If the client scans a QR code in your office (not from home), the same principle applies as with cash or card – what matters is that the payment happened in person.

• Generate the QR code for a registered payment in your cash register app.
• The client scans it on site, and the app registers the payment at the same moment.
• If you send the client a regular payment QR code in advance and they scan it from home – the way we do it in Lumi – it isn’t a contact payment. But if they scanned that same QR code during the session with you, it would be. See the table above.

How to sign up and get a cash register certificate

If registration applies to you and you don’t opt for EET OFF, the whole process happens online:

1. Activate DIS+ – on the MOJE daně portal (mojedane.gov.cz), signing in with your bank identity, data box or Czech eID card.
2. Activate EET – in DIS+, click the “Chci začít evidovat” button.
3. Register your place of business – your office, or yourself if you visit clients at home.
4. Generate a certificate – free of charge through the EET service portal (part of DIS+), and install it in your cash register software or app.

The EET OFF regime – skip registration in exchange for a higher flat tax

Designed for therapists with a physical practice who occasionally take cash but don’t want to deal with certificates or the technical side.

• Who it’s for: taxpayers in the first band of the flat-rate tax regime with annual income up to CZK 1 million.
• How it works: in exchange for a permanent increase of CZK 1,400 in your monthly flat-rate tax, you’re fully released from the registration obligation.
• How to sign up: with a simple notice to your tax office.

Costs and relief

If you’re worried about the cost of new cash register equipment, you can relax – with EET 2.0 it disappears in the vast majority of cases. The system is designed so that what you already have is enough.

• No special equipment to buy – an ordinary phone, tablet or computer with an internet connection will do.
• The smallest businesses (up to 2 places of business) get the state app MOJE EET free of charge.
• The EET law doesn’t require printed receipts – if you do give the client one (other regulations may require it), it can be digital, by email for example.
• A one-off income tax credit of up to CZK 5,000 to offset the admin burden.

Penalties and risks

Keep the risks and penalties in mind:

• The Financial Administration says it will do fewer blanket on-site inspections and rely more on targeted data analysis.
• Failing to register a sale or to report a place of business still carries fines.
• The best protection: get ready before 1 January 2027 – register in DIS+, generate your certificate and set up the app in advance, because from January it’s standard registration.

How Lumi handles it

Lumi isn’t just a payments tool – it’s complete therapy practice management in one place: a booking system, payments and secure client records. It was built together with therapists, for therapists, and today it manages more than 10,000 sessions. Because it sends clients the payment details in advance, it makes it possible for payment to happen remotely – without in-person contact.

• Lumi automatically sends clients a payment QR code or invoice before the session.
• The client can then pay outside the session – by bank transfer, or with a QR code they scan from home.
• If the client pays this way, under the law as it currently stands the payment isn’t registered.
• What counts, though, is when and where the client actually pays – if they scanned the QR code from Lumi during the session with you, it would be a contact payment.
• Lumi also lets you accept cash – but that’s a contact payment, which you do have to register.

That’s why the simplest option for a therapy practice is to get paid in advance through Lumi: if the client pays before the session or from home, you don’t have to deal with certificates, places of business or DIS+. You manage everything in one handy tool, and in the session your only focus is your client. Less worry, more time for what matters.

Useful contacts and resources

• Official information website: eet.gov.cz
• Sign-in portal (DIS+): mojedane.gov.cz
• Financial Administration EET 2.0 helpline: +420 953 109 109

Summary

Whether EET 2.0 applies to a therapist depends not on their field but on how the client actually pays. What matters is whether payment happens in person at the session (cash, card on a terminal, QR code scanned in your office) or remotely (bank transfer, payment gateway, QR code scanned from home). Registration starts on 1 January 2027, but it pays to start preparing – signing up in DIS+, getting a certificate – in November and December 2026. Therapists with a low turnover in the flat-rate tax regime can consider EET OFF and avoid registration entirely in exchange for a higher flat tax.

If you want client payments set up so they happen outside the session, and never have to think about certificates or places of business at all, see how Lumi works.

Frequently asked questions

Does EET 2.0 apply to therapists?

Yes, but only to contact payments. You have to register a payment the client makes in person at the session: in cash, by card on a terminal, or with a QR code scanned in your office. Remote payments – a bank transfer, a payment gateway, or a QR code paid from home – aren’t registered. It’s not your field that decides, but how you’re paid.

When do I have to start registering sales?

Regular registration starts on 1 January 2027. Registration in DIS+ and certificate generation open in November 2026, and the free MOJE EET app in December 2026, so you can get everything ready before the start. You’ll find the current dates at eet.gov.cz.

Do I have to register a payment if the client got an invoice with a QR code in advance?

What counts is where the client actually pays, not what’s written on the document. If they scan the QR code at home before or after the session, you don’t register it. If they scan it in your office, or hand you cash, it’s a contact payment and you have to register it.

Do I need to buy a cash register for EET 2.0?

No, you don’t need any special equipment. A phone, tablet or computer with an internet connection is enough. From December 2026 the state is also launching a free web app, MOJE EET, for small businesses.

What’s the easiest way to avoid registering cash and card payments?

Agree with your clients that they pay remotely in advance – by bank transfer, for example, or with a QR code they pay from home. Under the law, a payment like that isn’t registered. Lumi sends clients a payment QR code or invoice before the session, but if a client scanned it in your office, it would be a contact payment.