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, ultimately promoting fairer business conditions and competition without unnecessary complications.
Czech: Fiscalization Reintroduction (EET 2.0): Time for Change, Not History Repeated
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Czech Republic
Author: Ema Stamenković
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Content accuracy validation date:
04.02.2026
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08:11h
The new government announces that from 2027, entrepreneurs may again face the obligation to electronically record cash sales (EET 2.0). Compared to the original system, this second-generation version is intended to be simpler, fully digitized, and less burdensome—especially for small entrepreneurs.
The original EET was heavily politicized from the start, undermining its stability and longevity. Criticism focused on its overly broad scope, incomplete legislation, and unnecessary administrative complications, later addressed through methodologies and court rulings.
A return to sales recording does not have to revive divisions and disputes; it can correct EET 1.0 errors and create a genuinely beneficial system. Promises include a fully digital, intuitive, lower-burden approach targeting sectors with the highest shadow economy share.
Big prerequisites for a quality EET 2.0 include legal certainty: Entrepreneurs need a stable, predictable environment—not a project canceled by the next government. Main parameters must be agreed across the political spectrum, with proper legislative process and expert consultations to avoid simple laws being overwhelmed by extensive additional instructions.
Real simplification is essential: not paper records or mandatory five-day summaries, but functional digital tools, temporary offline recording, and clearly defined data transmission intervals. A secure, free state mobile application would alleviate fears, especially among small entrepreneurs. Recorded data must be used solely for the Act's purpose.
Smart sector targeting is needed: Focus on areas where recording brings real benefits rather than blanket coverage. Exceptions should be limited to avoid market distortion. Sectors with persistent cash grey areas—non-VAT payers, retail, and hospitality—should be prioritized, while large businesses already handle reporting well.
However, new obligations risk exacerbating the craftsman shortage, as older generations may retire rather than comply.
Ignoring the Financial Administration is a red flag: Public statements indicate the project was not consulted with the administration, which will operate the system. Without early involvement, it risks repeating EET 1.0 mistakes—rushed legislation under time pressure and disconnected from practice.
Known elements so far: a mobile application, potential tax reliefs or incentives as positive motivations, and consideration for the smallest entrepreneurs. Details on setup, reporting intervals, exact scope, and administrative complexity remain unclear.
For EET 2.0 to succeed, it must rely on real data, open debate, and long-term strategy—avoiding the legislative chaos and political rivalry of the first version. It should promote fairer business conditions and competition based on quality, not price, while realistically explaining benefits.
Success depends on professional preparation, respect for expert dialogue, and avoiding past mistakes. If rushed, it will become another burdensome legislative experiment rather than a motivator for entrepreneurs.
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