From January 2027, EET for cleaning services will not hinge only on whether a client pays in cash, by card, or by bank transfer. Where and how the payment happens matters too. Cash collected after a clean must be reported. So must a QR payment that the client makes while you are standing in the flat. A client who pays an invoice later from home is normally making a remote payment outside EET. That distinction needs to work in an actual cleaning day, not merely in an accountant's memo.
This guide reflects Act No. 180/2026 and Czech Financial Administration guidance available on 30 October 2026. More examples may be added before launch. If a platform or payment intermediary handles your money, check the exact contractual setup with your accountant and against the official EET 2.0 website.
Who EET 2.0 covers in the cleaning trade
The basic test is fairly short. A payment must be business income, meet the statutory conditions for a reportable sale, and fall outside the exemptions. The law does not care whether the business cleans windows, repairs washing machines, or sells coffee. It cares about the nature of the income and the way the payment was received.
A self-employed cleaner who takes payment for her own job is an individual income-tax payer. For ordinary cleaning income, the rules for EET 2.0 for sole traders therefore come into play. A small limited company applies the same core test as a corporate taxpayer. An employee receiving wages from a cleaning company is different: her wage is not a sale from her own business, and her employer remains responsible for reporting the company's qualifying payments.
Be careful with the phrase "occasional help." Helping a neighbour once for a token amount can have a different tax treatment from advertising weekly cleans and accepting regular bookings. A label does not change the facts. The Financial Administration describes a business as continuous profit-making activity carried out independently, in one's own name and at one's own responsibility. The exclusion for isolated income is meant for genuinely unexpected, one-off cases, not a service that happens only every few months but is still part of the business model.
One question gets you close to the answer: Am I regularly receiving business income for cleaning, and did the client pay during personal contact? If yes, it will usually be reportable. Cash is stricter. Official guidance says a cash payment is generally recorded even when there was no personal contact, unless a statutory exclusion applies.
Cash, QR, bank transfer, and platform payments in a working day
Take Lenka, a sole trader based in Prague 10. Her first Tuesday job is a flat in Strašnice for CZK 1,400. Once the bathroom has been checked, the client hands her banknotes. This is cash business income and a reportable sale. Lenka sends it through her chosen EET tool when she receives it.
That afternoon she works in Vinohrady. The client has no cash, so Lenka displays a QR code on her phone. He scans it in front of her and confirms the transfer. The money moves from account to account, but the payment happens during personal contact. It is a contact payment for EET purposes. A card payment or instant bank transfer made on the spot would be treated on the same principle.
The third client is away. Lenka cleans as agreed, emails an invoice that evening, and gets paid the following day while the client is at the office. Nobody met when the payment was made, and it did not happen at Lenka's premises or in her business vehicle. The Financial Administration's guidance gives a bank transfer made from a customer's home or office to pay an invoice as an example outside EET. Issuing an invoice is not the deciding fact. The payment circumstances are.
Deposits, balances, and refunds
A CZK 500 deposit paid remotely from home will normally be outside EET. A CZK 1,200 balance paid after the clean by QR code in front of the cleaner is a contact payment and should be reported. Assess each part according to how it was received. The Act also covers contact payments intended for later use or settlement, so "the job is not finished yet" does not automatically take an on-site deposit outside the system.
If you return all or part of a reported payment, section 8 treats the correction as a negative amount. Suppose a client pays CZK 2,000 on site, complains about part of the work, and you agree to refund CZK 300. Your EET tool needs to record a negative correction. Deleting the original entry is not the right process.
When a platform receives the money
This is where quick answers become risky. The contract and money flow both matter. If a platform acts in its own name on your account, the Act's rules on indirect representation may put the reporting duty on the party that receives the payment in its own name. In another arrangement, the platform may only provide the payment technology, or it may have authority to report on your behalf. Check who the client legally pays, whose income the money represents, and whether the platform explicitly accepts an EET role. "It went through an app" tells you almost nothing.
What to prepare in DIS+ from 1 November 2026
The Financial Administration plans to open the EET 2.0 functions in the DIS+ online tax account on 1 November 2026. That is a preparation date, not the reporting start. Normal operation begins on 1 January 2027, with January described as a pilot month before full operation from 1 February.
For a field-based cleaner, the November checklist is practical:
- Sign in to the MOJE daně portal and make sure you can reach DIS+. Bank identity, eGovernment identity, or data-box credentials are among the available routes.
- If DIS+ is not active, do not leave activation until New Year's Eve. Official guidance says access can take up to 48 hours and, in some cases, as long as five working days.
- Enrol in electronic sales reporting inside DIS+.
- Register at least one reporting unit. A sole trader who works at clients' homes and has no fixed premises may register herself as the unit. A website or application that provides access to services may be a separate unit.
- Generate a cash-register certificate and install it securely in the tool that will submit the records.
- List every payment route you genuinely use: notes and coins, card, on-site QR, invoice paid later, deposit, platform payout, and money accepted by a team member.
The official process requires the DIS+ setup, reporting-unit details, and certificate. The payment inventory is my recommendation. The Act does not demand a colour-coded spreadsheet, but a list exposes the odd payment path that otherwise appears twice a month and gets forgotten.
MOJE EET, a separate app, or your accounting system
The free MOJE EET web app is scheduled for 1 December 2026 and is aimed mainly at small businesses. A cleaner receiving a handful of contact payments each week may find it perfectly adequate. A smartphone or similar device should be enough, and the new rules do not require a traditional cash register. EET itself does not require you to print a receipt.
A company sending five cleaners around Prague has a different problem. Each worker may finish several jobs a day, collect a balance, and need to assign it to the correct device and reporting unit. Connecting EET to the booking, invoicing, or accounting system may then prevent manual retyping and make responsibility clearer.
Ask a supplier plain questions. Does the product support Act No. 180/2026, negative corrections, multiple workers, outages, and certificate installation? A patch of poor mobile coverage does not stop the job. The record must, however, be sent promptly after service returns and no later than 48 hours after the sale. A sensible app keeps failed submissions visible until they have gone through.
Choose by payment volume and by the number of people collecting money. Two cash payments a week are not the same operation as forty balances spread across shifts. A large "all in one" promise does not settle that calculation.
Changing the client conversation without disrupting the job
The hallway after a three-hour deep clean is a bad place to explain payment rules, particularly when the client is rushing out and your phone has one bar of signal. Put the agreed payment method in the booking confirmation.
One sentence may be enough: "You can pay in cash or by instant QR transfer after the clean; I will record an on-site payment in EET. If you prefer to pay an invoice later, I will email it to you." Do not create a remote-payment story solely to avoid reporting. The description must match what actually happened.
Teams need a short routine too. For on-site cash and QR payments, the worker enters the amount immediately. For an invoice due later, she notes that no payment was accepted at the property. She uses a correction for a refund instead of deleting history. Clients do not need a lecture on Czech tax law. A calm explanation is enough: "From 2027, payments taken during personal contact are sent to electronic sales records, so I am recording this one in the app."
Timeline to full operation in February 2027
November 2026: Verify DIS+ access, enrol in EET, register the reporting units, and obtain the certificate. Map deposits and platform arrangements as well as the obvious payment methods.
December 2026: Test MOJE EET or confirm that your current software version supports EET 2.0. Set up phones, team access, device identifiers, and the outage routine.
January 2027: Statutory operation begins, while the project is also in its pilot month. Run through real cases: cash after a clean, a QR payment made in front of you, an on-site deposit, a partial refund, and a payment taken by a worker. Check that the records appear in DIS+.
From 1 February 2027: Full operation is scheduled. "I will probably send it tonight" should have disappeared from the diary by then. Everyone who accepts money needs the same clear procedure.
More official examples may arrive before January. Keep an eye on the Financial Administration's setup guidance rather than relying on social-media threads. The durable rule is to identify who receives each payment, where it happens, and when. Pick the software after that.
If you are looking for help with the cleaning itself, Čistýkout is a Prague-based option for finding cleaning services. You can send a no-obligation request through the Čistýkout contact page.
