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 to 7% are tax-exempt, benefiting employees. EET 2.0 launches on 1.1.2027.
Czech Republic: Current Information on the Launch of EET 2.0
Public
Czech Republic
Author: Ema Stamenković
Category:
General information
Views:
268
Content accuracy validation date:
02.03.2026
Content accuracy validation time:
08:24h
EET 2.0 is an extension of EET 1.0 (no new equipment is required), applicable to all fields, and active login
The MF app will be accessible for free on PC, tablet, and mobile devices, it applies to all "on-site" payments, including cash, physical cards, QR codes, cryptocurrency payments, and other cashless payments (invoices and online/e-shop payments via the Internet are exempt).
Taxpayer ID, date, time, sales serial number, location, and amount are all recorded.
Purchase items and customer personal information are not recorded.
Self-employed individuals in the first band of the flat-rate regime, or those earning up to one million CZK annually, are exempt and will be given the following options:
EET 2.0 or "EET OFF"—without EET 2.0 but with monthly payments of 100 + 1400 = 1500 CZK
EET 2.0 will only provide receipts upon request and without any obligation.
FS checks will only be based on retrospective data analysis, meaning there will be fewer checks and more targeted concurrent favorable changes in VAT, such as the reduction of VAT on non-alcoholic beverages from 21% to 12%, the exemption of voluntary tips from taxes and insurance premiums, and tax relief on EET-deductible items in the first year of implementation.
Benefits for employees: removal of restrictions, restoration of tax credits (students, preschool fees) to their previous level in 2023
Launch of the new information, support, and campaign web mojeeet.cz in collaboration with chambers, unions, and associations; regional events with the opportunity to respond to inquiries from business owners
According to the Ministry of Finance, tips are exempt from taxes up to 7% of restaurant sales (e.g., sales of one million, of which 70,000 are not taxed), employees' higher real incomes (their higher creditworthiness in mortgage applications, fewer applications for benefits), and the end of the gray area surrounding tips. It does not apply to restaurant owners who work for themselves; it only relates to voluntary tips given to staff.
Stalls, food trucks, window sales, etc. are exempt (there must be a service for this). The endeavor to rehire workers in the gastronomy sector, where one-fourth of the workforce departed following the Covid + termination of the gray zone, is the cause.
EET 2.0 launch: from 1. 1. 2027
The law, along with its required annexes (reasoned report, RIA), is going through the comment process this week, so it might yet change.
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 EET 2.0 Launching in 2027: Implications for Small Online Shops
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
Electronic Sales Records (EET 2.0) relaunches in January 2027 for selected entrepreneurs, focusing on physical payments. It introduces a simpler design and permits the use of existing equipment. Challenges include maintaining consistent data between physical and online sales. Preparations should include mapping payment methods and systems, creating workflow maps, and ensuring cash register updates... 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 Ministry of Finance Introduces EET 2.0: Most Important Characteristics
Public
Czech Republic
Author: Ema Stamenković
Czech Republic
Author: Ema Stamenković
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. 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... Read more