EET 2027 for Accommodation Providers: Does It Apply to Airbnb, Booking.com and Vrbo Hosts?

Does it apply to Airbnb, Booking.com and Vrbo hosts?

Yes, as businesspeople, but only contact payments are registered. How it looks by channel and payment method:

Why the platform registers nothing, and neither do you. The guest pays the platform online. Airbnb, Vrbo and Booking.com (for bank transfers) then pay the money out to your account. For intermediaries, the explanatory report to the Act says that what decides is the way the intermediary pays you, not the way a third party paid the intermediary. The report says this about a commission agent; applying it to platforms is our interpretation. A transfer to your account is neither personal contact nor a payment at an establishment, so it is outside registration. Sources on payouts: Airbnb, Vrbo, Booking.com.

How the tax authority learns about your platform income. Not through EET. Platforms report hosts’ income to the tax authority themselves under the DAC7 rules, as explained in the guide Booking.com: accommodation provider obligations. The registration of sales and platform reporting are two separate things.

Booking.com virtual card. For some reservations Booking.com sends your payout as a single-reservation card that you charge on a terminal or through a payment gateway. The Act does not describe this case. The explanatory report says that for a contact payment at an establishment it matters that the payment runs “through infrastructure belonging to the given establishment”. Charging the card on a terminal at the accommodation may therefore be a contact payment, while charging it through an online payment-gateway interface away from the establishment is in our view a remote payment. The surest course is to choose bank transfer in your Booking.com payout settings. Otherwise ask the Financial Administration.

And what if you occasionally accept cash?

Anyone who accepts even a single registered payment must have had a certificate before it (§ 14(1)), and that can only be arranged in advance. You have three options:

1. Do not accept contact payments. Agree with guests on payment in advance remotely and state it in your booking terms. Then you have nothing to register. This is your business decision, not an obligation.
2. EET OFF. If you are in the first band of the flat-rate regime, see below.
3. Prepare and register. The steps are in the section What to arrange in the Financial Administration’s system.

Whom registration concerns

Under § 2(1) of the Act, income taxpayers, both natural persons and legal entities, are subject to registration. But only a registered sale is to be registered, that is, a payment that creates so-called relevant income (§ 4(1)). For a natural person this is “income from self-employment that is a business”, except income that is not subject to income tax, is “isolated in terms of normally received sales”, or is subject to withholding tax (§ 7(1)(a)).

Is accommodation via Airbnb and Booking.com a business? According to the GFŘ Information valid from 1 January 2023 (ref. no. 10352/23/7100-30118-012884), accommodation provided through internet platforms shows signs of a business and a natural person’s income from it is taxed under § 7 of the Income Tax Act. It is rental, it says, when the accommodation serves to meet the tenant’s housing need and the landlord provides only necessary services. Cleaning of the rented premises, a change of bed linen or, for example, breakfast already go beyond rental. See also How to start a business on Airbnb. A long-term apartment rental is not registered: the eet.gov.cz website lists rental income among income that is not from business.

Our interpretation: a host who provides guests with short-term accommodation with cleaning and bed linen is a businessperson for the purposes of EET. The Act therefore applies to them, but they register only contact payments.

Which payments are registered

A payment is registered only when it (1) is a contact payment and (2) forms business income. Under § 6(1), a payment is a contact payment if it is made in personal contact with you, or at the establishment in connection with providing a service. According to the explanatory report, personal contact also means contact with your staff or persons acting on your behalf, such as a manager. Payments that have a physical substance, that is, cash, are always contact payments (§ 6(2)).

The formal payment methods are listed in § 5(1): cash, cashless transfer, virtual asset, cheque or bill of exchange, and instruments with limited use. The Financial Administration adds card, QR code, transfer and direct debit where it is a contact payment.

How the registration works technically

Registration is online. When you accept a registered payment, your cash-register device (a till, tablet, phone with an app or software) creates a data message and sends it to the Financial Administration. The Act requires this to happen no later than when the payment is received (§ 16(1)).

• What is sent (§ 17(1)): your registration identification number (tax ID, or “CZ” and the birth number, § 18), the identifier of the registration unit, the identifier of the cash-register device, the serial number of the sale, the date and time and the total amount in koruna. The Financial Administration stresses what is not sent: customer data, the service bought, an itemised breakdown or the method of payment. The amount is the total received including VAT.
• How it is sent: a SOAP 1.1 web service over HTTPS. The XML message is signed under the WS-Security standard with your cash-register certificate. The Financial Administration replies immediately with a confirmation code (POK) or an error message (interface description v1.2). The software supplier deals with this; you only choose the tool.
• Certificate: the cash-register certificate (a .p12 file) is issued free of charge by the CA EET certification authority through DIS+, is valid for 1 year, and one certificate can be used for several devices. Renewal can be automated.
• Internet outage: send the data without delay after the connection is restored, at the latest within 48 hours of payment (§ 20). Resending the same sale is recognised by the system as a duplicate.
• Reversals and corrections: send a message with a negative amount, the current date and a new message identifier. You correct an erroneous sale by reversing it and sending the correct message.
• Rounding and discounts: the amount actually received is registered. For a cash payment rounded to whole koruna you register the rounded amount, for a discount the amount after the discount.

What to register with

1. MOJE eet. A free responsive web application of the Financial Administration for small businesses, planned from 1 Dec 2026. Intended for at most 2 registration units and 2 employees, it offers a service catalogue and a PDF receipt. After pairing with DIS+ it arranges the certificate itself.
2. A cash-register system or software with EET 2.0 support. According to the Financial Administration, modifying your existing system is often enough. The solution is technology-neutral; messages can be sent by a till or a server system. Ask your supplier.
3. Your own integration. For developers there is an interface description, an XML schema and a Playground test environment.

When a manager accepts payments for you

If payments from guests are accepted by a manager or another company, it depends on how they act. According to the Financial Administration’s seminar for developers:

What to arrange in the Financial Administration’s system

If you will register sales, or simply do not want to rule it out, the procedure has five steps (Financial Administration: EET in 5 steps):

1. Log in to DIS+. On the MOJE daně portal, the Online Tax Office tile. You can log in with a citizen identity (bank identity, eID card), with data box credentials, or with credentials issued by the tax administration. If you do not yet have DIS+, activation takes up to 48 hours and entering the data into the tax office’s records up to 5 working days. Do not leave it until December.
2. Activate the EET service in DIS+. According to the timetable, the functions are available from 1 Nov 2026.
3. Create a registration unit. In the Registration Unit Management section you choose the type (fixed establishment, mobile establishment, website or application, means of transport and others), the address, the main activity, and whether you accept registered sales or only payments that are not registered. For accommodation the unit will typically be an establishment at the accommodation’s address.
4. Generate a cash-register certificate. From DIS+ through the CA EET portal, free of charge, and store it in your cash-register device. With MOJE eet the application does this itself.
5. Prepare the cash-register device or application and register every contact payment at the moment you receive it.

What to watch out for:

• Notifying units concerns only those who actually accept registered sales. If you do, you notify all your units, even those where sales are not registered, typically websites. Whether an Airbnb or Booking.com listing should be stated in this way, the Financial Administration does not say.
• Report changes to unit data within 15 days at the latest (§ 15(3)). The certificate is valid for 1 year.
• A natural person can claim a tax credit for the first year of registration, see below.

Bookkeeping steps

The registration of sales is not bookkeeping and does not replace it. Sending data on a sale is not a tax return or any other filing (§ 16(3)). What follows for your books, we divide by source.

What applies under the Act and the Financial Administration:

• Income from Airbnb, Vrbo, Booking.com and direct reservations remains income in your accounting or tax records as before. Registration of sales does not change that. VAT is handled by your usual tax obligations and is not entered into the registration of sales (VAT guides).
• The amount actually received is registered, not the price from the listing. A discount, rounding and a partial payment follow what the guest really paid.
• What decides is the actual method of payment, not the form stated on the invoice (Financial Administration).
• In DIS+ you will see summary data on your registered sales; individual sales for a period can be requested.

Our recommendations (not an obligation):

1. For every reservation record the actual method of payment and where it took place: platform payout, advance online payment, remote transfer, cash, card on site, QR code on site. That is exactly what decides about registration.
2. Keep cash separately in a cash book or in a separate column of the cash journal.
3. Once a month compare your cash and contact payments with the summaries in DIS+.
4. Keep documents on remote payments: platform payout statements, bank statements, payment-gateway overviews. They show that the payments were outside registration, and also help when comparing with the data platforms report about you.
5. Book platform commission as before. Booking.com pays out either the gross amount or the net amount after deducting the commission, and invoices you the commission (VAT at Airbnb and Booking.com).
6. Cash in euros. The Act requires the amount in koruna (§ 17(1)(f)). We found no conversion rule in EET 2.0. With the original EET the announced exchange rate, or the Czech National Bank rate, was used. Agree a uniform procedure with your accountant.
7. Involve your manager in the agreement. If they accept payments for you, determine who registers and how the documents come back to you.

CZK 5,000 tax credit

A natural person who registers a sale for the first time can claim a credit for registration of sales: at most CZK 5,000, and only in the first tax period in which they registered a sale (§ 35be of the Income Tax Act, inserted by § 30 point 18 of Act No. 180/2026 Coll.). If 15% of the partial tax base from self-employment after deducting the basic taxpayer credit is lower than CZK 5,000, the credit is only that lower amount. Sales registered under the old Act No. 112/2016 Coll. do not count towards the credit (§ 31 point 4), so according to the Financial Administration’s handbook even those who registered earlier can claim it.

EET OFF: registration can be replaced by a surcharge

Natural persons in the first band of the flat-rate regime can free themselves of the duty to register. The conditions are set by the new § 2b of the Income Tax Act and § 11(3) of the Registration of Sales Act:

• in the immediately preceding year, your income from self-employment did not exceed CZK 1,000,000,
• you file a notification of joining the surcharge by the tenth day of the tax period (§ 38ldaa), or you join in the notification of entry into the flat-rate regime or of a change of band,
• you pay a surcharge of CZK 1,400 per month, which is added to the monthly advance payment of the flat-rate tax (§ 38lk(7) and (8)). That is CZK 16,800 a year. The Financial Administration’s handbook breaks the tax component down as CZK 1,500 per month (CZK 100 base and a CZK 1,400 surcharge); insurance contributions are paid separately under the rules in force. The total monthly payment in the 1st band (tax and insurance) is, according to the Financial Administration, CZK 9,162 in 2026, originally CZK 9,984. It was reduced from 1 Jul 2026 with retroactive effect from 1 Jan 2026. With the surcharge it would be CZK 10,562. We found no official amount for 2027 as of 28 Oct 2026.

Who can enter the flat-rate regime. The conditions are set by § 2a of the Income Tax Act. Below is the wording in force at the time of writing; verify it again for 2027. Among other things:

• you are a self-employed person for the purposes of pension and health insurance,
• you are not a VAT payer and have no duty to register for VAT. An identified person is not excluded from the flat-rate regime (§ 2a(1)(a) point 3, also confirmed by the Financial Administration in its answers on the flat-rate tax). This concerns hosts who are an identified person because of the platform commission. A VAT payer cannot be in the regime, and if they become one, the regime ends for them (§ 2a(8)),
• you do not carry out an activity giving rise to income from dependent activity, except for income taxed by withholding. An employee therefore generally cannot enter the regime,
• you are not a partner in a general commercial partnership or a general partner in a limited partnership, and you are not in insolvency proceedings,
• for the flat-rate tax to apply to you, you may have, alongside your business, income from rental, capital assets and other income only up to CZK 50,000 per year (§ 7a(1)(b) point 4, for newly starting businesspeople § 2a(2)(c) point 4). Anyone who has regular rental income alongside accommodation may run into this limit.

What follows in practice:

• For 2027 the deadline is 11 January 2027. The tenth of January is a Sunday, so the Financial Administration states Monday 11 January. A notification filed late is ineffective and the delay cannot be remedied (§ 38ldaa(3)).
• Someone starting a business during the year can join in the notification of entry into the flat-rate regime (§ 2b(2)).
• The choice cannot be changed during the year. You leave the surcharge by a notification by the tenth day of the following year (§ 38ldc), always with effect from the end of the tax period.
• If your income exceeds CZK 1,000,000 during the year, you pay the surcharge until the end of the year and begin registering from the next year (§ 2b(4)(a)).
• EET OFF is intended only for natural persons; legal entities cannot use it.

How to think about it: you pay the surcharge for every month, regardless of how many contact payments you accept. It makes sense mainly for someone who accepts many of them and does not want to register them. Anyone who accepts them rarely or never can register free of charge in the MOJE eet application once it is available, or steer guests to pay in advance remotely.

What was passed and when

The Chamber of Deputies passed the Act on 15 July 2026. The Senate returned it with amendments, but the Chamber rejected them on 9 September and insisted on the original wording.

Sources: the text of the Act (§ 29, § 36), the Financial Administration press release, the EET 2.0 timetable.

This is not a revival of the old EET

The old Act No. 112/2016 Coll. took effect on 1 December 2016, registration was suspended in 2020, and Act No. 458/2022 Coll. repealed it with effect from 1 January 2023. The new Act is a separate regulation with different rules. According to the Financial Administration, only necessary data is sent and businesspeople have no duty to issue and hand a receipt to the customer. The Act contains no duty to issue a receipt.

Sanctions and January 2027

Anyone who breaches the duty to send data on a registered sale commits a misdemeanour and can be fined up to CZK 500,000 (§ 24). The same ceiling applies to serious obstruction or frustration of registration (§ 23). Proceedings are conducted by the tax office, and a fine by an on-the-spot order can also be imposed by the customs office (§ 25).

What about January? In the EET 2.0 handbook, the Financial Administration states that in the initial phase it will emphasise above all support for businesspeople and methodological advice, not sanctions, and describes January as a pilot operation for fine-tuning the equipment. The timetable on eet.gov.cz, however, adds that it will already be standard registration. The Act itself provides no transitional period without sanctions: it takes effect on 1 January 2027 (§ 36). The Financial Administration’s promise is the authority’s approach, not an exception from the law.

What we do not know yet

As of 28 October 2026 we found no official answer to these questions. You can ask on the Financial Administration hotline 953 109 109 or through the contact form on eet.gov.cz.

• Booking.com virtual card. See above. Neither the Act nor the Financial Administration describes it.
• Accommodation fee paid on site. The Act does not mention it. Our interpretation is in the table above and relies on an analogous case in the explanatory report, but a position of the Financial Administration is missing. What happens if the guest pays the accommodation price and the fee as one amount is not described either, which is why you should invoice them separately.
• A platform listing as a registration unit. The Act also recognises as a unit “a part of a website or application that allows access to goods or services” (§ 3(b)). Whether that applies to a listing on Airbnb or Booking.com, we did not find.
• Payment in euros. We found no rule on conversion to koruna in EET 2.0.
• Several apartments at different addresses. The Act defines the registration unit only in general terms (§ 3). How to apply it to several apartments, we did not find.
• Examples for accommodation. In the Model Situations section on eet.gov.cz we found only one example at the time of writing (a vending machine).
• The CZK 50,000 limit for EET. The media write about an annual limit below which registration is not required. We did not find it in the text of the Registration of Sales Act. Do not confuse it with the CZK 50,000 limit for other income in the flat-rate regime, see above.

The date on the article tells you as of which day it was verified.

What Best Guest does and does not do

Best Guest is not a cash register and does not send sales data to the Financial Administration. It helps with what other regulations impose on accommodation providers: reporting foreigners through UbyPort, the evidence book and the accommodation fee. How to collect the fee from guests in advance is explained in the guide How to Collect the Accommodation Fee from Guests in Advance. Host obligations in one place are summarised in the overview of obligations and possible sanctions in Fines for Non-Compliance.

Do not confuse it with e-Turista

EET and e-Turista are unrelated. EET deals with sales and is administered by the Financial Administration. e-Turista is a planned nationwide accommodation register from the Ministry for Regional Development and concerns guests and accommodation, not payments.