Calculate whether EET OFF pays off
eet_calculate_eet_offCompare the EET OFF surcharge (1 400 Kč/month added to the flat-rate tax instead of registering sales) with the real cost of registering sales (time × hourly rate + POS cost + hardware spread over 3 years). Handles businesses that start mid-year (surcharge only from the start month).
EET OFF is only for natural persons in band 1 of the flat-rate tax with income up to 1,000,000 CZK; for others the tool returns eligible=false with the reason.
Args:
flat_tax_band (1|2|3|0): 0 = not in the flat-rate regime.
yearly_income_czk (number): self-employment income per year in CZK.
start_month (1-12, default 1): month the business starts in 2027; 1 = whole year.
minutes_per_day (default 5), work_days_per_month (default 21), hourly_rate_czk (default 300), pos_cost_monthly_czk (default 0 – the EvidujZdarma POS is free), hardware_one_off_czk (default 0).
response_format ('markdown'|'json').
Returns: eligible, reason (if not), verdict ('eet-off'|'evidence'|'tie'), surcharge_czk, evidence_cost_czk, difference_czk (positive = evidence costs more), months, flat_tax_monthly_2027_czk, rules (deadline, binding year, exceeding 1M, exit).
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| start_month | No | Month of starting the business in 2027 (1 = whole year) | |
| flat_tax_band | Yes | Flat-rate tax band 1–3, or 0 if not in the regime | |
| hourly_rate_czk | No | Value of one hour of your time in CZK | |
| minutes_per_day | No | Minutes per working day spent on sales registration | |
| response_format | No | Output format: 'markdown' (human-readable, default) or 'json' (machine-readable). | markdown |
| yearly_income_czk | Yes | Yearly self-employment income in CZK | |
| work_days_per_month | No | ||
| hardware_one_off_czk | No | One-off hardware cost in CZK (spread over 3 years) | |
| pos_cost_monthly_czk | No | Monthly POS/app cost in CZK (EvidujZdarma = 0) |