The Draft Act on Sales Records (EET 2.0) establishes the legal and technical framework for the new Czech fiscalization, which will be, once again, introduced as an upgraded system. It defines which taxpayers and transactions must be recorded, introduces real-time transmission of sales data to the Financial Administration, sets registration and certification requirements, regulates exemptions, controls, and penalties, and amends related income tax and VAT legislation. This is the first regulation for the new fiscalization, where more technical regulations and rules are expected. Read more

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

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). 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

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 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