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 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 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 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