This document provides a structured legal and operational overview of the upcoming fiscalization system in the Czech Republic, known as EET 2.0. It is intended to support retail compliance, system design, and audit readiness. It reflects the current understanding of the EET 2.0 system based on the draft legislation and available guidance. As the framework is still under development, additional requirements and changes are expected. Read more

On 6 May 2026, the Czech Government approved a draft Sales Registration Act to reintroduce electronic sales recording (EET 2.0). This system aims to simplify sales monitoring and will be implemented in phases starting June 2026. The law also includes a VAT reduction for non-alcoholic beverages and tax exemptions for tips in hospitality. Businesses must prepare for these changes by 1 January 2027.... Read more

This document describes how Czech consumers pay online and in person, showing a mix of traditional methods (cash, bank transfers) and modern digital solutions (cards, wallets, BNPL). It emphasizes that while digital payments are growing, cash — especially COD — still plays a big role. Read more

This document is a comprehensive professional guide outlining the legal and technical requirements for issuing invoices in the Czech Republic. It serves as a roadmap for businesses—whether local or foreign—to ensure they remain compliant with Czech tax laws and EU directives. Read more

Electronic Sales Records (EET 2.0) relaunches in January 2027 for selected entrepreneurs, focusing on physical payments. It introduces a simpler design and permits the use of existing equipment. Challenges include maintaining consistent data between physical and online sales. Preparations should include mapping payment methods and systems, creating workflow maps, and ensuring cash register updates... Read more

The Ministry of Finance has introduced the Act on Sales Records, which will commence on 1 January 2027, following a one-month comment period starting 19 February 2026. The Act aims at implementing the EET 2.0 system to combat the gray economy and improve tax collection efficiency. All corporate and individual income tax payers in the Czech Republic must record various payment types, with exception... Read more

To record sales, check technical equipment compatible with the EET 2.0 system, choosing the best device for your business. Sign up through DIS+ on the MY TAXES portal. Register your units and generate a cash certificate via the CA EET portal to ensure secure data transmission. A registration unit defines where sales occur, including physical establishments and online platforms. Legislative changes... Read more

The Czech Republic's draft law on sales records reintroduces electronic sales reporting, aiming to monitor business transactions and lessen taxpayer burdens. It mandates real-time data submission to the Financial Administration, applying to both personal and corporate tax payers. A broad definition of reportable transactions includes cash, card payments, and virtual assets. Businesses must registe... Read more

Sales records encompass both cash and non-cash payments through various payment methods, including gift cards, vouchers, prepaid cards, cashless funds transfers, virtual assets, checks, and more. Certain non-cash payments don't meet the criteria for registration, particularly those made “remotely” without direct contact. Cash payments made through intermediaries, such as delivery services, aren't... Read more

EET 2.0 extends EET 1.0 (no new equipment needed), covering all fields with active login. The MF app is free on various devices for on-site cashless payments. Taxpayer info is recorded, excluding purchase details. Self-employed individuals below one million CZK have options of EET 2.0 or "EET OFF." Fewer checks based on retrospective data are implemented, alongside favorable VAT changes. Tips up t... Read more

EET 2.0 affects all registered entrepreneurs, excluding certain cases, promotes printed receipts on request, and uses existing devices. Launching January 2027, it aims to enhance economic integrity. EET 2.0 applies to all entrepreneurs with registered sales, except in cases where it doesn’t make sense (e.g. air transport, banking, vending machines) and for those with only occasional sales up... Read more

Czech Finance Minister rejected criticisms of reintroducing electronic sales records (EET), stating the updated EET 2.0 benefits from two years of business input. Emphasizing broad coverage and modernization, she highlighted its role in addressing market disparities and strengthening fiscal oversight. Czech Finance Minister has dismissed recent criticisms of the planned reintroduction of electroni... Read more

Electronic sales records (EET) were implemented to reduce tax evasion and were abolished in 2023 due to the pandemic. A new version, EET 2.0, is anticipated to return around January 2027, focusing on modernizing the system with less bureaucracy and digital solutions for entrepreneurs. This aims to improve market transparency and stabilize public finances by covering a wide range of sectors, includ... Read more

Small businesses may choose between a flat tax or EET 2.0, to be reintroduced by Finance Minister ANO by January 2027. The measure aims to ease administrative burdens and enhance fairness, reduce the grey economy, and increase budget revenues. Implementations include various self-employed individuals. Small businesses will have the option to either pay the flat tax or comply with electronic sales... Read more

EET 2.0 simplifies sales recording for entrepreneurs, offering compatibility with EET 1.0 and optional receipt printing. It requires minimal data and employs targeted analytics to reduce checks. Cash and non-cash payments are registered at the establishment. An EET OFF option exists for low-income entrepreneurs. Accompanying measures include tax breaks, VAT reduction on non-alcoholic beverages, an... Read more

Three operational scenarios for EET 2.0 are proposed: cautious minimum, standard, and optimistic maximum, each outlining requirements for retail and services. Key aspects include registration regimes, receipt handling, state applications, hardware, and internet protocols. Exemptions may apply to specific sectors, while impacts on operations involve employee training and adjustments for electronic... Read more