The Ministry of Finance has submitted the paragraph-by-paragraph text of the new Act on Sales Records and related amendments to the legislative process. A one-month comment period has been open since 19 February 2026. The Act, including all amendments, is scheduled to take effect on 1 January 2027.

According to the legislator, the purpose of the bill is to introduce the EET 2.0 sales recording system in line with the government’s programme statement. The goals are to reduce the gray economy, improve tax collection efficiency, and create a fairer business environment across all sectors.

Who must record sales

Corporate and individual income tax payers must record sales made in the Czech Republic.

What must be recorded

Sales paid in cash, by non-cash transfer, virtual asset, check, bill of exchange, vouchers, gift cards, pre-loaded cards, tokens, electronic wallets, or any similar means of payment.

The only exception is payments for telecommunications or other services made via the public mobile telephone network. Recharging an electronic wallet or any such card must still be recorded.

Only contact (in-person) payments in an establishment for goods or services that are taken over or consumed on the spot must be recorded. Online e-shop purchases are not subject to EET 2.0 if unrelated to an establishment. However, payments made in an establishment via mobile phone count as contact payments and must be recorded. Payments related to cash on delivery are not recorded.

Other rules

• Commission agents must also record sales.
• A representative can be authorised to record sales (e.g. for associations or groups).

Exemptions from recording

The following do not need to be recorded:

• Income not subject to income tax, one-off sales (e.g. sale of discarded goods to employees), or income subject to withholding tax (for natural persons also from a separate tax base). Regular sales in a company store must be recorded.
• Sales by the state, territorial self-governing units, contributory organisations, CNB, post office, banks, savings banks, insurance/reinsurance companies, investment companies and funds, securities dealers, central depository, pension companies and pension funds.
• Income from small secondary business activities of publicly beneficial taxpayers, employment-related relationships, catering and accommodation for pupils/students, fares, passenger rail transport, commercial air transport, postal services, gambling, energy sector activities, Waterworks and Sewerage Act activities, vending machines, sales on board aircraft, public toilets, and pre-Christmas sale of freshwater fish.

EET OFF regime

A personal income tax payer holding a ZTP/P card or registered for the surcharge under the proposed amendment to the Income Tax Act will not have to record sales.

Technical requirements

Taxpayers need a certificate for each establishment (recording unit). Sales must be recorded at the latest when they occur by sending the data to the tax administrator.

The recorded data include:

• Tax identification number of the taxpayer,
• Identification of the recording unit and cash register,
• Serial number of the sale,
• Date and time,
• Total sales amount,
• Identification of the data message,
• (if applicable) the amount for subsequent withdrawal or its withdrawal,
• The tax id of any authorised representative.

If the system response time is exceeded, the data must still be sent immediately, but no later than within 48 hours.

Control and sanctions

Compliance will be supervised by employees of the financial and customs offices. Customs officers may impose fines on the spot. The fine for an offense against the sales recording rules can be up to CZK 500,000.