FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 30.09.2026 | News: 89

Last document published on: 10.09.2026 | Documents: 33

Highlight

The Czech Republic is introducing the EET 2.0 online-based fiscalization system and will gradually become a fully fiscalized country by February 1, 2027.

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Czech Republic

The Czech Republic is introducing the new EET 2.0 system as part of its transition to full fiscalization. This online-based fiscalization system will gradually replace the previous framework, with mandatory implementation set for February 1, 2027. By that date, the country will become a fully fiscalized nation with real-time digital reporting of all sales transactions.

Type of fiscalization: non-fiscal country

Currently, there are no strict rules or a legally mandated fiscalization system for cash registers or POS systems. The Czech Republic is gradually transitioning to online based fiscalization system (Febuary 1, 2027).
 

Latest news for Czech Republic

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Retailers in the Czech Republic must close stores with a sales area above 200 m² on selected public holidays, including Czech Statehood Day on 28 September. Fitting rooms, counters and some staff areas count toward the 200 m² threshold.

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The Czech President has signed the EET 2.0 fiscalization  law, completing the legislative approval of the new sales registration system. Mandatory sales registration starts on January 1, 2027, with a simpler digital model, no EET requirement to print receipts and a free solution for small businesses.

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EET 2.0 starts on 1 January 2027, but it is not the 2016 system switched back on. Receipt printing is no longer mandatory, FIK, PKP and BKP disappear, VAT breakdown is dropped and a new interface (v4.1), incompatible with v3.x, replaces the old one.

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The EET 2.0 act has been signed by the President; publication in the Collection of Laws is the only step still outstanding.

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Czech EET 2.0 lists payment by virtual asset among recognised contact payments, so traders accepting cryptocurrency will record such sales as they do cash or card. Parliament confirmed the law on 9 September 2026; full operation starts on 1 January 2027.

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Czech EET 2.0 clarifies how invoice payments will be treated under the new sales-registration rules. The decisive factor is not whether a payment relates to a B2B or B2C invoice, but whether the customer pays through a contact. This rulles reffers on invoices as well. Tax administration confirmed this approach. 

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Most important documents for Czech Republic

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The purpose of this document is to present the registration processes in the Czech Republic, in accordance with the relaunched fiscalization known as EET 2.0 and other related requirements. 

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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

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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.

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The Czech Republic is not a fiscal country – there is no tax authority communication, POS certification, or mandatory hardware requirements, and receipts are used only as proof of purchase. There are no specific cash register regulations, and retailers may use paper or electronic receipts and invoices.

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The purpose of this document is to emphasise the most important fiscalization characteristics in the Czech Republic (EET 2.0) and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration.

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The document is a legal and technical overview of the Czech Republic’s planned EET 2.0 fiscalization system. This document explains the planned return of online sales reporting in the Czech Republic, how the new system should work, what retailers/POS providers need to prepare, and which business processes may be affected.

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