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, and voluntary tips exemptions to combat the grey economy
Czech: Main Parameters of EET 2.0
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Czech Republic
Author: Ema Stamenković
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General information
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697
Content accuracy validation date:
18.02.2026
Content accuracy validation time:
15:59h
EET 2.0 simplifies sales recording for entrepreneurs, reduces administrative and technical burden, and uses modern technologies:
- Compatibility with EET 1.0 (use and update existing equipment)
- Receipt issued only on customer request (no mandatory printing due to EET)
- Minimal recorded data: taxpayer ID, date, time, serial number, establishment, amount
- Fewer checks via targeted data analytics (including cashless payments)
- Tax and business benefits
- Free Financial Management app for mobile, tablet, and computer, designed for the smallest entrepreneurs
- Clear, uniform rules without blanket exceptions
EET 2.0 registers payments with personal customer contact or at the establishment:
- cash payments
- credit card payments
- QR payments and other common methods at the point of delivery
Invoices and online account-to-account transactions without physical contact are exempt.
Non-cash payment registration is essential for EET 2.0 to function effectively. The solution differs from original EET and complies fully with Constitutional Court ruling Pl. ÚS 26/16.
EET OFF regime for smallest entrepreneurs
The draft allows an EET OFF alternative for entrepreneurs who choose not to register sales, with strict conditions:
- Participation in 1st flat tax band
- Annual income up to 1 million CZK
- Monthly flat tax of CZK 1,500 + mandatory social and health insurance
The regime stays fixed for the tax period. Exceeding the income limit requires paying the difference by period-end; sales registration obligation begins only the next year.
Accompanying tax measures
The proposal corrects excessive tax burden increases, focusing on stable/lower taxes via effective collection rather than hikes.
- Return of tax breaks: refunds tuition fees and discount for working students
- Employee benefits: removes cap at half average wage; full income-tax exemption for leisure benefits and employer social service contributions
- VAT reduction: non-alcoholic beverages in catering services lowered to 12% (previous policy stifled gastronomy, boosted grey economy and undeclared work)
- Voluntary tips exemption: tips in gastronomy exempt from income tax and contributions up to 7% of monthly restaurant sales (applies to waiters, bartenders, cooks etc.). Aims to reduce grey economy (over 90% of CZ tips, ~CZK 17 bn/year untaxed), stabilize sector post-Covid (lost 25% staff), and improve employees’ creditworthiness/mortgage access. Follows Germany/Austria model.
- EET discount: CZK 5,000 tax rebate on introduction of EET 2.0, available both to new registrants and those from previous EET waves.
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