Czech EET 2.0 Launching in 2027: Implications for Small Online Shops

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. Contingency plans for technology outages are necessary for smooth operations.

Electronic Sales Records (EET 2.0) will be relaunched for selected entrepreneurs from January 2027. For small traders, the real challenge is not an extra click, but ensuring the entire chain works smoothly both in brick-and-mortar stores and online.

• cash register → payments → accounting → taxes

This article summarises what is known so far about EET 2.0, its practical impact on daily operations, and how to prepare in advance to avoid last-minute issues.

Current Plans for EET 2.0

• The system will launch in voluntary pilot mode from January 2027.
• It will apply only to physical (in-person) payments, not online transactions.
• The new design is technologically simpler and supports the use or updating of existing equipment.
• An “EET OFF” alternative is planned for the smallest entrepreneurs under certain conditions.
• Technical specifications are expected to be released in June, with testing available from July.
• A flat-rate option is being considered for entrepreneurs with annual turnover up to CZK 1 million.
• A deduction of CZK 5,000 per device is planned, similar to the first wave.
• Tips will not be taxed up to 7% of sales.

What This Means for a Small Shop + E-shop

Having both a physical store and an e-shop creates two separate points of sale and two risks of inconsistent data:

• Cash register/POS system in the store
• Payment gateway, online orders, invoicing, warehouse, and accounting

The main difficulty is not sending a receipt, but maintaining consistent records across all channels (cash, card, bank transfer, cash on delivery, returns).

Returns, cancellations, and cash-on-delivery transactions are particularly challenging in e-shops. Issues typically arise with timing (order vs. payment vs. shipment), recording partial returns, and handling cash-on-delivery and their returns.

The system increases dependence on technology and internet connection. If the internet goes down or the cash register freezes during peak hours, operations can stop. It is wise to prepare:

• Backup connection (e.g. LTE)
• Reliable offline mode in the cash register/POS
• Clear internal procedures for staff on what to do during outages

How to Prepare Today (Regardless of Final Details)

• Map all payment methods: cash, card, transfer, cash on delivery, vouchers, split payments, marketplace sales, etc.
• Map all systems: POS/cash register, e-shop platform, payment gateway, accounting software, warehouse management.
• Create a workflow map: where sales are generated, where matching occurs, where documents are issued, and where returns are processed.
• Check whether current cash register/POS system can be updated and who will manage it in January 2027.
• Prepare a contingency plan for outages (internet, equipment, or staff issues).