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The fiscalization system used in the Czech Republic represents a particular type of online fiscalization. This form has similarities but also many significant differences with other countries which have implemented online fiscalization. This system entered into force in December 2016, was later suspended in 2020 due to pandemic, and was finally cancelled in 2023.
Czech Republic
The fiscalization system in the Czech Republic used to require that all transactions paid with cash or cash-like payment media be sent to the Tax Authority via the internet for authorization. This system was introduced in December 2016 but was suspended in 2020 due to the pandemic.
Type of fiscalization: non-fiscal country
Latest news for Czech Republic
See moreThe government's new regulation for e-shops in the Czech Republic

The Czech government has approved a new regulation that regulates the model withdrawal from the contract. Every e-shop must have a contract withdrawal form in accordance with the Civil Code. The changes were made due to a major consumer amendment (often referred to as a "push button amendment"). The wording of the model form itself has not changed, so e-shops do not have to worry that their form d... Read more

The government's new regulation for e-sh...

The Czech government has approved a new regulation that regulates the model withdrawal from the cont... Read more
Can there be any problems with the cash register in the Czech Republic when canceling EET?

Once the EET is abolished, the cash register can no longer establish a connection with the EET system. In practice, there may be situations similar to an internet connection failure, when a receipt containing the PKP code (taxpayer signature code) instead of the FIK code (fiscal identification code) is issued to cash registers. The cash register will repeatedly try to send data about the registere... Read more

Can there be any problems with the cash...

Once the EET is abolished, the cash register can no longer establish a connection with the EET syste... Read more
Is it still feasible to register voluntary sales in the Czech Republic once EET has ended?

Act No. 458, which repeals the Sales Registration Act, does not provide for the continued operation of the EET system on the part of the Financial Administration, even for voluntarily registering entrepreneurs. The EET system is not functional as of January 1, 2023. If, even after this date, sales data were sent from the cash register, this data is not registered, and the cash register does not re... Read more

Is it still feasible to register volunta...

Act No. 458, which repeals the Sales Registration Act, does not provide for the continued operation... Read more
Can taxpayers still access the EET system in CZ if they've forgotten or misplaced their login information?

If taxpayers have forgotten or lost their login data and can no longer log in to the "Electronic Sales Record" web application and want to view their data sent to the EET system, they can request new authentication data for a temporary period (until the end of 2023). If the taxpayer has a data box, it is possible to request authentication data " electronically " on the "MY TAXES" portal (via the f... Read more

Can taxpayers still access the EET syste...

If taxpayers have forgotten or lost their login data and can no longer log in to the "Electronic Sal... Read more
Will it still be possible to view sales that have been sent to the sales registration system in the Czech Republic?

For a temporary period (until the end of 2023), the Financial Administration will allow taxpayers to view this data in the "Electronic Sales Record" application and request detailed sales statements. From January 1, 2023, however, the reception of data reports on sales is no longer functional, i.e., as of this date, the data on sales sent is no longer registered with the Financial Administration,... Read more

Will it still be possible to view sales...

For a temporary period (until the end of 2023), the Financial Administration will allow taxpayers to... Read more
What steps must be taken in connection with the termination of sales records?

It is not necessary to take any steps in connection with the termination of sales records. It is not the duty of the taxpayer to notify the tax administrator of the fact that sales will no longer be registered, even if these sales were registered voluntarily. There is no need to invalidate the certificate(s), as all certificates are automatically invalid from January 1, 2023 onward. Furthermore, p... Read more

What steps must be taken in connection w...

It is not necessary to take any steps in connection with the termination of sales records. It is not... Read more
Latest document for Czech Republic
See moreVending machines - Czech Republic

The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in Czech Republic in relation to fiscalization system. The main aim is to provide answers on following questions are VMs fiscalized or not? Is there obligation to issue and receipt for sales through VMs? Read more
Vending machines - Czech Republic

The purpose of this document is to explain how vending machines (hereinafter: “VMs”) are treated in... Read more
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
S4Fiscal Driver for the Czech Republic - CentOS7-x64 (DEPRECATED)

S4FiscalDriver for the Czech Republic is an installation package for fiscal drivers. An integrative part of the installation package is, among others, the S4Fiscal driver UPOS, Release Notes, and S4Fiscal Driver Installation Manual. They are all packed in a zip file which is ready for download. Read more
S4Fiscal Driver for the Czech Republic -...

S4FiscalDriver for the Czech Republic is an installation package for fiscal drivers. An integrative... Read more
S4Fiscal Driver for Czech Republic - Win7 and newer (DEPRECATED)

S4Fiscal Driver for the Czech Republic is an installation package for S4FS fiscal middleware in the Czech Republic. An integrative part of the installation package is, among others, S4Fiscal Driver UPOS, Release Notes, S4Fiscal driver Installation. They are all packed in a zip file which is ready for download. Read more
S4Fiscal Driver for Czech Republic - Win...

S4Fiscal Driver for the Czech Republic is an installation package for S4FS fiscal middleware in the... Read more
Fiscalization and vending devices, SCO, RVM, OPT in the Czech Republic

The purpose of this document is to explain the relation between fiscalization and some special devices used for selling such as self-checkouts, vending machines, outdoor payment terminals, etc. Read more
Fiscalization and vending devices, SCO,...

The purpose of this document is to explain the relation between fiscalization and some special devic... Read more
Online shops from fiscalization perspective in the Czech Republic

The purpose of this document is to provide the most essential information regarding the fiscalization of the online shops in the Czech Republic. Read more
Online shops from fiscalization perspect...

The purpose of this document is to provide the most essential information regarding the fiscalizatio... Read more