An amendment of the act on the use of electronic records of sales (EET) has currently passed through the first reading. After the amendment, the conditions for using the option of offline electronic records of sales will probably change (for more, see also here or here). The special offline regime could be used by entrepreneurs, who are payers of the personal income tax or providers of healthcare services covered by public health insurance, are not VAT payers, have 2 employees at maximum and their income does not exceed CZK 200,000 in any 12 consecutive months. After the first reading, a change of the limit for cash income, which is to be increased from CZK 200,000 to CZK 600,000, is subject to an amendment that will most likely be approved. The amendment also includes a reintroduction of EET for entrepreneurs, who belong to the 3rd and 4th stage of implementation, or reclassification of some services and goods into the second lowered VAT rate.