Fiscal subject related
The draft government program statement (programové prohlášení vlády ČR, approved January 2026) states that EET 2.0 will be introduced from 2027 (effective January 1, 2027, per related announcements) to create a predictable and fair environment for entrepreneurs across all sectors.
Main points of the proposal:
- Built on the latest technologies.
- No mandatory receipt printing.
- No constant online connection required.
- Does not apply to small businesses or occasional side income.
- Entrepreneurs will have free software from the Financial Administration of the Czech Republic (Finanční správa ČR).
Compensatory reliefs include:
- Lower VAT in gastronomy.
- Tax discounts for registered self-employed persons (OSVČ).
- Tax holidays for the first 12 months for start-up entrepreneurs.
- Tip exemption.
Digitalization as a standard, not a burden
For operators already using modern POS systems, EET 2.0 may bring minimal change, as most systems are flexible and can adapt quickly to legislative updates.
- Past experience: EET operated in Czechia from December 2016 to January 1, 2023;
- International practice: Slovakia's active sales recording system integrates without major extra demands on operators.
What to expect from your POS system if EET 2.0 is implemented:
It should ensure a seamless transition without hidden costs, including:
- Timely notifications and setup instructions (e.g., certificates).
- Simple, intuitive recordkeeping configuration.
- Free updates for legislative features within the license fee.
- Minimal investment (only potential hardware, e.g., fiscal data storage).
- Available technical support for implementation and issues.
For entrepreneurs, this means partnering with a provider that treats legislative obligations as core value, not extra fees. Preparation now—ensuring a modern, flexible POS system—is wise, especially for gastronomy and services. EET 2.0 remains in development, but it will affect relevant sectors; proactive readiness turns it into an automated process that supports excellent customer care.
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Already subscriber? LoginCzech Republic Debating to Introduce Electronic Sales Records (EET) 2.0
Czech Republic
Author: Ema Stamenković
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. 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... Read more
Czechia: VAT Neutrality Demands More Than EET Figures, Supreme Court Declares
Czech Republic
Author: Ema Stamenković
Supreme Administrative Court ruled VAT cannot be based solely on EET without taxpayer purchase documents. The Supreme Administrative Court affirmed that when the taxpayer does not produce purchase documents, VAT cannot be calculated purely on the basis of EET (electronic evidence of sales). To guarantee VAT neutrality and a realistic assessment, authorities must employ estimation techniques that t... Read more