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.
Other news from Czech Republic
Czech EET 2.0 Released: Paragraph-by-Paragraph Breakdown of the Law
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The Ministry of Finance has introduced the Act on Sales Records, which will commence on 1 January 2027, following a one-month comment period starting 19 February 2026. The Act aims at implementing the EET 2.0 system to combat the gray economy and improve tax collection efficiency. All corporate and individual income tax payers in the Czech Republic must record various payment types, with exception... Read more
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Czech Republic Proposes New Sales Recording Law (EET 2.0) Effective 2027
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Author: Ema Stamenković
The Czech Republic's draft law on sales records reintroduces electronic sales reporting, aiming to monitor business transactions and lessen taxpayer burdens. It mandates real-time data submission to the Financial Administration, applying to both personal and corporate tax payers. A broad definition of reportable transactions includes cash, card payments, and virtual assets. Businesses must registe... Read more
Czech Republic: Current Information on the Launch of EET 2.0
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Author: Ema Stamenković
EET 2.0 extends EET 1.0 (no new equipment needed), covering all fields with active login. The MF app is free on various devices for on-site cashless payments. Taxpayer info is recorded, excluding purchase details. Self-employed individuals below one million CZK have options of EET 2.0 or "EET OFF." Fewer checks based on retrospective data are implemented, alongside favorable VAT changes. Tips up t... Read more
Czech Ministry of Finance Introduces EET 2.0: Most Important Characteristics
Czech Republic
Author: Ema Stamenković
EET 2.0 affects all registered entrepreneurs, excluding certain cases, promotes printed receipts on request, and uses existing devices. Launching January 2027, it aims to enhance economic integrity. EET 2.0 applies to all entrepreneurs with registered sales, except in cases where it doesn’t make sense (e.g. air transport, banking, vending machines) and for those with only occasional sales up... Read more