Small businesses may choose between a flat tax or EET 2.0, to be reintroduced by Finance Minister ANO by January 2027. The measure aims to ease administrative burdens and enhance fairness, reduce the grey economy, and increase budget revenues. Implementations include various self-employed individuals.
Czech: EET 2.0 Rules May Not Apply to Small Businesses, Choice Offered
Public
Czech Republic
Author: Ema Stamenković
Category:
General information
Views:
54
Content accuracy validation date:
19.02.2026
Content accuracy validation time:
08:18h
Small businesses will have the option to either pay the flat tax or comply with electronic sales records (EET 2.0). This was agreed upon by the coalition council, as stated by Chamber of Deputies Speaker (SPD) following the meeting.
Finance Minister (ANO) is preparing legislation to reintroduce EET 2.0, with the system expected to take effect from January 2027. Entrepreneurs will be able to choose between EET 2.0 and the flat tax regime. The aim is to avoid increasing administrative burdens for small business owners.
The turnover threshold for eligibility will be set so the choice applies not only to occasional business activities but also to self-employed individuals for whom business is their primary occupation.
The flat tax is currently available to self-employed persons who are not VAT payers and whose annual business income does not exceed CZK 2 million. It is structured in 3 income-based tiers. As of January, this year, around 125,000 people were registered under this regime.
The Ministry of Finance plans to complete the EET 2.0 draft bill by mid-February, followed by internal and external consultations. The government is expected to approve the proposal in the first half of the year, with the first reading in the Chamber of Deputies scheduled by summer at the latest.
The renewed sales recording obligation will cover traders, restaurateurs, and craftsmen. According to the minister, the measure will create fairer conditions for entrepreneurs, reduce the grey economy, and increase state budget revenues.
The International Monetary Fund mission also supported the restoration of EET 2.0 this year, stating that it would help curb tax evasion.
Electronic sales records 1.0 were originally introduced in 2016 under the ČSSD–ANO government. Due to the COVID-19 pandemic, they were suspended from spring 2020 until the end of 2022 and effectively became voluntary.
Other news from Czech Republic
Czech: Main Parameters of EET 2.0
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
EET 2.0 simplifies sales recording for entrepreneurs, offering compatibility with EET 1.0 and optional receipt printing. It requires minimal data and employs targeted analytics to reduce checks. Cash and non-cash payments are registered at the establishment. An EET OFF option exists for low-income entrepreneurs. Accompanying measures include tax breaks, VAT reduction on non-alcoholic beverages, an... Read more
Czech: Fiscalization (EET 2.0): Potential Situations and Suggested Readiness
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
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... Read more
Czech: Fiscalization Reintroduction (EET 2.0): Time for Change, Not History Repeated
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
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 Finance Minister Unveils EET 2.0 with Relief Measures and VAT Adjustments
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
The Finance Minister emphasizes EET's importance in combating the grey economy through the revised Electronic Sales Registration Act 2.0, launching voluntary registration in January, with tax relief measures and benefits to support businesses and consumers. 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... Read more
Czech: EET Returns in a New Form : EET 2.0
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
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
Czech: EET 2.0: What the Proposal Means for Food Industry Innovation
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
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