General information
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 the grey economy. They'll all be part of the revised Electronic Sales Registration Act 2.0, which is scheduled to take effect in January of next year. They’ll start with a voluntary registration period lasting about a month. This will give entrepreneurs a chance to get familiar with the system at their own pace, and it will also give everyone plenty of time to get ready.
The Sales Registration Act will come with a package of relief measures and benefits, because our guiding principle is to support the business community. These IT solutions need to be developed alongside everything else.
There is no means to raise taxes, but they are concentrating on ensuring that they're collected correctly and efficiently, just as they have in the past. This includes using tools like sales records and audit reports to help us achieve that goal.
Starting January 1st next year, there will be some helpful changes. Non-alcoholic drinks ordered at restaurants and cafes will have a reduced VAT rate. Additionally, any voluntary tips you leave in the service industry won't be subject to taxes or social security contributions. There will also be tax breaks for things like kindergarten fees, the standard allowance for a spouse, and support for students who are working.
Other news from Czech Republic
Czech: Fiscalization (EET 2.0): Potential Situations and Suggested Readiness
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Czech: Fiscalization Reintroduction (EET 2.0): Time for Change, Not History Repeated
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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
Czech: EET Returns in a New Form : EET 2.0
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Author: Ema Stamenković
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
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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
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