Fiscal subject related
The ANO movement has proposed EET 2.0, a new generation of electronic sales records that is significantly simpler and more business-friendly than the original system. According to Finance Minister, it will be a modern solution with minimal costs and several fundamental changes.
Complete records without exceptions
The main feature of EET 2.0 is its universal validity. "We want EET to be as broad as possible, without exceptions, because exceptions are the road to hell," the Finance Minister said in a recent TV appearance. Unlike the original system (limited to selected sectors), the new registration will apply across the board to all entrepreneurs.
Three big reliefs for entrepreneurs
The system includes significant measures to reduce administrative burden:
- No printing of receipts – EET 2.0 eliminates the requirement for physical receipt printing, saving costs on paper and printers.
- Faster filing – Entrepreneurs will have up to 7 days to report sales, reducing daily pressure and allowing accurate completion.
- No checks during the transition – The Financial Administration will not conduct inspections in the initial period to ensure a smooth rollout.
Technology available to all
A core change from the first EET is full digitalization. Entrepreneurs can download a free application for smartphones and tablets, removing the need for special hardware. "We want it to be completely intuitive and simple. Entrepreneurs will be able to download the software to their smartphone for free," the Finance Minister confirmed.
Tax breaks as compensation
ANO plans to accompany the system with tax breaks for affected entrepreneurs. The Finance Minister did not specify detils but described them as one of the "specific interesting things" still being developed in cooperation with the business sector.
Return to history
The original EET ran from December 1, 2016, but was effectively suspended from spring 2020 due to the COVID pandemic and fully abolished at the end of 2022.
Other news from Czech Republic
Czech Republic: New Rules on VAT Refunds for Travellers from Third Countries
Czech Republic
Author: Ema Stamenković
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
Czech: Exemption for Exported Goods and VAT Refunds for Tourists from Outside the EU
Czech Republic
Author: Ema Stamenković
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
New document was uploaded: System Comparison: EET 1.0 and 2.0 in the Czech Republic
Czech Republic
Author: Ema Stamenković
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
Subscribe to get access to the latest news, documents, webinars and educations.
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
New VAT Obligation: Unpaid Invoices Require Deduction Adjustment in Czechia
Czech Republic
Author: Ema Stamenković
Companies must reverse VAT deductions on unpaid invoices after six months, affecting cash flow and compliance. This rule applies to transactions from January 1, 2025, with exceptions for reverse charge supplies. Late payments allow VAT reclamation within two years. Accurate record-keeping is essential for partial payments and offsets, as they impact the adjustments. Companies face a new VAT rule r... Read more