Three operational scenarios for EET 2.0 are proposed: cautious minimum, standard, and optimistic maximum, each outlining requirements for retail and services. Key aspects include registration regimes, receipt handling, state applications, hardware, and internet protocols. Exemptions may apply to specific sectors, while impacts on operations involve employee training and adjustments for electronic receipts and offline capabilities.
Czech: Fiscalization (EET 2.0): Potential Situations and Suggested Readiness
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Czech Republic
Author: Ema Stamenković
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General information
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Content accuracy validation date:
05.02.2026
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13:13h
Three likely scenarios (ranging from a conservative minimum to an ambitious maximum) and their effects on operations are listed below. The text will be updated on a regular basis in accordance with official information and developments.
Potential models and distinctions: hybrid, offline, and online
The scenarios (online real-time validation, offline fiscal devices, or hybrid batch dispatch) are based on popular European methods. This is a hypothetical summary to illustrate the potential and operational effects.
|
Region |
Cautious minimum |
Standard (most likely) |
Optimistic maximum |
|
Scope of the mandatory requirement |
Retail/gastro, selected services |
Most B2C with cash |
Almost everyone with B2C cash |
|
Regime of registration |
Doses (1× daily) and hybrid |
Offline and online buffer |
Real-time online validation |
|
The receipt |
E-receipt is optional; print is the default |
Print on demand, e-receipt by default |
QR codes and electronic receipts |
|
Application of the State |
Suggested (not required) |
Free desktop and mobile application |
Knowledge of the state format and API is required. |
|
Hardware specifications |
Without new HW |
Current cash registers plus an update |
Certification of equipment for risk categories |
|
Internet and backup |
Sending in bulk |
Online plus an automated buffer |
Short offline window, strict online |
|
Exemptions |
Markets, flat rate, and micro-turnover |
Seasonal exceptions and the turnover cap |
The fewest possible exceptions |
|
Inspiration |
Moderate bonuses and lotteries |
Bonus or tax refund |
Reliability rating plus substantial incentives |
|
Sanctions |
Penalties |
Penalties plus profile blocking |
Penalties plus the establishment's temporary closure |
|
Commence or transition |
6 to 12 months |
9–12 months or 9–15 months |
3-6 months or 6–9 months |
Who might be impacted by EET 2.0?
- Retail, gastronomy, and high-end services are examples of security.
- Mobile sales, "at the client's place" crafts, and flat tax (based on limits) are all on the edge.
- Rather external: entirely cashless, B2B with invoicing.
Potential limitations and exceptions
- Turnover thresholds (such as a simplified regime up to a specific yearly turnover).
- particular industries (markets, farmers, seasonal sales).
- Flat tax: total exemption or extremely straightforward reporting.
Impact of traffic: current considerations
- QR codes and electronic receipts (which lower printing costs).
- Internet-free fallback (offline buffer + later sending).
- Procedures: returns, gift cards, tips, and cancellations.
- Employee education (offline mode, when to issue, and what to do in the event of an error).
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