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.
Czech Republic Debating to Introduce Electronic Sales Records (EET) 2.0
Public
Czech Republic
Author: Ema Stamenković
Category:
Fiscal subject related
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1582
Content accuracy validation date:
01.12.2025
Content accuracy validation time:
15:29h
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 are our only sources of information.
A quote from the program statement of the Czech government on EET states:
"From 2027, we will introduce EET 2.0, thereby ensuring a predictable and fair environment for entrepreneurs across all sectors, taking into account small businesses and occasional earnings, which the system will not apply to. The solution will be built on state-of-the-art systems and will not require mandatory printing of receipts or constant online connection. Entrepreneurs will have the software of the Financial Administration of the Czech Republic available free of charge."
The portrayed: "taking into account small businesses and occasional earnings" implies that the EET 2.0 system will not be applicable to these groups, but its precise limits are not explicitly stated in the program statement.
The government will probably want to implement the obligation starting on January 1, 2027, according to the program statement and various media statements.
The quoted paragraph can be found on the 5th page of link - Draft program statement.
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