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
Public
Czech Republic
Author: Ema Stamenković
Category:
General information
Views:
416
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.
Other news from Czech Republic
Czech EET 2.0 Released: Paragraph-by-Paragraph Breakdown of the Law
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
The Ministry of Finance has introduced the Act on Sales Records, which will commence on 1 January 2027, following a one-month comment period starting 19 February 2026. The Act aims at implementing the EET 2.0 system to combat the gray economy and improve tax collection efficiency. All corporate and individual income tax payers in the Czech Republic must record various payment types, with exception... Read more
Czech: Getting Ready for EET 2.0 Electronic Registration
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
To record sales, check technical equipment compatible with the EET 2.0 system, choosing the best device for your business. Sign up through DIS+ on the MY TAXES portal. Register your units and generate a cash certificate via the CA EET portal to ensure secure data transmission. A registration unit defines where sales occur, including physical establishments and online platforms. Legislative changes... Read more
Czech: EET 2.0 Explained: Payments, Records, and Business Duties
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
Sales records encompass both cash and non-cash payments through various payment methods, including gift cards, vouchers, prepaid cards, cashless funds transfers, virtual assets, checks, and more. Certain non-cash payments don't meet the criteria for registration, particularly those made “remotely” without direct contact. Cash payments made through intermediaries, such as delivery services, aren't... Read more
Czech Republic Proposes New Sales Recording Law (EET 2.0) Effective 2027
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
The Czech Republic's draft law on sales records reintroduces electronic sales reporting, aiming to monitor business transactions and lessen taxpayer burdens. It mandates real-time data submission to the Financial Administration, applying to both personal and corporate tax payers. A broad definition of reportable transactions includes cash, card payments, and virtual assets. Businesses must registe... Read more
Czech Republic: Current Information on the Launch of EET 2.0
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
EET 2.0 extends EET 1.0 (no new equipment needed), covering all fields with active login. The MF app is free on various devices for on-site cashless payments. Taxpayer info is recorded, excluding purchase details. Self-employed individuals below one million CZK have options of EET 2.0 or "EET OFF." Fewer checks based on retrospective data are implemented, alongside favorable VAT changes. Tips up t... Read more
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