EET 2.0 affects all registered entrepreneurs, excluding certain cases, promotes printed receipts on request, and uses existing devices. Launching January 2027, it aims to enhance economic integrity.
Czech Ministry of Finance Introduces EET 2.0: Most Important Characteristics
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Czech Republic
Author: Ema Stamenković
Category:
General information
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Content accuracy validation date:
25.02.2026
Content accuracy validation time:
08:20h
EET 2.0 applies to all entrepreneurs with registered sales, except in cases where it doesn’t make sense (e.g. air transport, banking, vending machines) and for those with only occasional sales up to CZK 50,000/year or using the EET-OFF regime.
Issuing printed receipts is no longer mandatory—only on customer request.
It runs on common devices entrepreneurs already have (mobile phones, tablets, existing cash registers), with a free solution provided by the Financial Administration for the smallest businesses.
Launch begins January 2027 in pilot mode, giving entrepreneurs time to adapt.
No, individual products/services are not recorded—only basic data:
- Taxpayer ID
- Date
- Time
- Sale serial number
- Place
- Amount
Main benefits include levelling the business environment distorted by the gray economy, reducing undeclared cash flows and illegal employment, boosting Czech economy competitiveness, increasing Financial Administration efficiency, decreasing audits of honest taxpayers, and delivering CZK 14–15 billion in annual fiscal gains from VAT and income tax alone.
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