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

Starting in 2027, EET 2.0 will require entrepreneurs to electronically record cash sales, aiming for simplification and reduced burden, especially for small businesses. Learning from past EET 1.0 errors, the new system must ensure legal certainty, functional digital tools, and targeted sector focus. Public consultation and expert input are critical to prevent rushed, ineffective legislation, ultim... Read more

The Finance Minister emphasizes EET's importance in combating the grey economy through the revised Electronic Sales Registration Act 2.0, launching voluntary registration in January, with tax relief measures and benefits to support businesses and consumers. In the latest interview the Finance Minister of the Czech Republic stated that EET is one of her flagships and is deeply connected to tackling... Read more

The draft government program statement for EET 2.0, effective January 1, 2027, promotes a fair environment for entrepreneurs, featuring technology-based solutions, no mandatory receipt printing, and tax reliefs. Modern POS systems should adapt easily, offering support and minimal investment for seamless compliance and improved customer care. The draft government program statement (programové... Read more

The ANO movement's EET 2.0 proposes a simpler, universally applicable electronic sales record system for all entrepreneurs, eliminating physical receipt printing and easing filing. With a digital application available for free, the initiative aims to relieve administrative burdens. Tax breaks will accompany the rollout, making it a key issue in upcoming elections. The ANO movement has proposed EET... Read more

The tax-free scheme refunds VAT to non-EU travellers exporting goods from the Czech Republic, with strict conditions. Sellers must comply with procedures, and refunds processed through a new system launching on 1 April 2026. The tax-free scheme (Section 84 of the VAT Act) refunds VAT to travellers from third countries who buy goods in the Czech Republic and export them from the EU in personal lugg... Read more

From January 1, 2026, a new electronic VAT refund system for non-EU visitors will be implemented with specific requirements for sellers. With effect from January 1, 2026, the amendment establishes a new electronic system for returning VAT to visitors from non-EU nations. The fundamental requirements—non-EU resident, personal use, export within three months, CZK 2,000 per receipt, including... Read more

This document is intended to provide a general overview of the entire fiscalization in the Czech Republic, covering the EET 1.0 , the abolishment of EET 1.0, current legal requirements and the next EET 2.0. It presents a timeline of events that occured and differences between them Read more

The Czech government plans to implement EET 2.0 by January 1, 2027, exempting small businesses and occasional earnings while ensuring a fair environment for entrepreneurs without mandatory receipts. After the latest parliamentary elections, Electronic Sales Records (EET) is back into consideration. The emerging government's published program statement and legislators' media outlets on the subject... Read more

Supreme Administrative Court ruled VAT cannot be based solely on EET without taxpayer purchase documents. The Supreme Administrative Court affirmed that when the taxpayer does not produce purchase documents, VAT cannot be calculated purely on the basis of EET (electronic evidence of sales). To guarantee VAT neutrality and a realistic assessment, authorities must employ estimation techniques that t... Read more

Companies must reverse VAT deductions on unpaid invoices after six months, affecting cash flow and compliance. This rule applies to transactions from January 1, 2025, with exceptions for reverse charge supplies. Late payments allow VAT reclamation within two years. Accurate record-keeping is essential for partial payments and offsets, as they impact the adjustments. Companies face a new VAT rule r... Read more

The European Commission has approved modifications to modernize the VAT system, including mandatory electronic invoicing and digital reporting for cross-border transactions, VAT application in the platform economy, and VAT registration extension Aiming to lower administration and capture the risk of VAT fraud in the digital economy, changes have been approved at the EU level. A number of modifica... Read more

The Czech VAT Act No. 235/2004 Coll. regulates the taxation of goods, services, intra-Community transactions, and imports, setting out who is liable for VAT and when it becomes chargeable. It establishes the standard and reduced VAT rates, along with exemptions for areas such as education, health care, financial services, international transport, and supplies for diplomatic missions or vessels. Read more

The Czech Consumer Protection Act guarantees consumers clear rights regarding product information, pricing, labeling, advertising, and non-discrimination, while obligating sellers to provide accurate details, receipts on request, and proper warranty handling. It also regulates unfair commercial practices, sets minimum warranty periods, and ensures consumers can seek repairs, replacements, refunds, or price reductions when goods are defective. Read more

Have you experienced a consumer problem which you don't know how to deal with? The following guide can help you find answers to the most frequent questions concerning consumer law. They can help you find your way through your rights and obligations as a consumer or a trader. Read more

Have you experienced a consumer problem which you don't know how to deal with? The following guide can help you find answers to the most frequent questions concerning consumer law. They can help you find your way through your rights and obligations as a consumer or a trader. Read more