Fiscal subject related
EET 2.0 is the proposed new Czech electronic sales registration system that would reintroduce mandatory sales reporting from 1 January 2027. The system is intended to ensure automated collection of sales data, improve tax control, and strengthen fair competition.
The proposal replaces the old EET model from Act No. 112/2016 Coll. and creates a new legal framework for real-time or near-real-time sales reporting to the Czech Tax Administration.
Scope of the System
The system applies to:
- Personal income tax payers
- Corporate income tax payers
If they perform business activities generating taxable revenue in the Czech Republic.
The obligation applies to “registered sales” carried out in Czech territory.
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