Czech: EET 2.0 Timeline and Requirements

On 6 May 2026, the Czech Government approved a draft Sales Registration Act to reintroduce electronic sales recording (EET 2.0). This system aims to simplify sales monitoring and will be implemented in phases starting June 2026. The law also includes a VAT reduction for non-alcoholic beverages and tax exemptions for tips in hospitality. Businesses must prepare for these changes by 1 January 2027.

On 6 May 2026, the Czech Government approved and forwarded to parliament a draft Sales Registration Act to reintroduce electronic sales recording under the new framework Elektronická Evidence Tržeb 2.0 (EET 2.0).

1. Reintroduction of electronic sales recording (EET 2.0)

The original EET system was introduced in 2016 as an anti-evasion measure, mainly for retail and hospitality, but was repeatedly postponed and abolished in 2022.

EET 2.0 aims to reintroduce electronic recording of qualifying sales in a modernised, simplified, and less burdensome form. The Ministry of Finance published the following phased implementation roadmap:

• June 2026 – Publication of technical documentation for developers
• July 2026 – Launch of testing environment
• November 2026 – Activation of EET 2.0 in the DIS+ environment and availability of certificates
• December 2026 – Launch of the MOJE EET (My EET) application
• 1 January 2027 – Official system launch, with an initial trial period

From a VAT perspective, EET 2.0 will support transaction-level monitoring of cash and near-cash sales, especially in hospitality, retail, and personal services. Businesses should prepare for renewed alignment between POS systems, accounting records, and VAT reporting.

2. VAT reduction for non-alcoholic beverages in catering

The draft law reduces VAT to 12% on non-alcoholic beverages supplied as part of catering services. Businesses will need to distinguish between alcoholic and non-alcoholic beverages in their VAT configuration, pricing, and invoicing, particularly for bundled supplies.

3. Tax treatment of tips in the hospitality sector

The draft law introduces a full exemption from income tax and social security contributions on tips received by employees in restaurants, cafés, and pubs. This reinforces the need for clear separation between taxable turnover and non-taxable gratuities in cash handling and sales recording systems linked to EET 2.0.

4. Practical implications

If adopted, the law will have significant operational and VAT implications for businesses in hospitality and retail. Taxpayers should monitor the legislative process, assess system readiness for EET 2.0, and prepare for the VAT rate change ahead of the 1 January 2027 launch. Further guidance is expected throughout 2026 as technical specifications and decrees are issued.