EET 2.0 is the upcoming Czech electronic sales registration system, mandatory from January 2027, ensuring automated sales data collection, improving tax control, and promoting fair competition for personal and corporate income tax payers. 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 intend... Read more

This document provides a structured legal and operational overview of the upcoming fiscalization system in the Czech Republic, known as EET 2.0. It is intended to support retail compliance, system design, and audit readiness. It reflects the current understanding of the EET 2.0 system based on the draft legislation and available guidance. As the framework is still under development, additional requirements and changes are expected. Read more

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.... Read more

This document describes how Czech consumers pay online and in person, showing a mix of traditional methods (cash, bank transfers) and modern digital solutions (cards, wallets, BNPL). It emphasizes that while digital payments are growing, cash — especially COD — still plays a big role. Read more

This document is a comprehensive professional guide outlining the legal and technical requirements for issuing invoices in the Czech Republic. It serves as a roadmap for businesses—whether local or foreign—to ensure they remain compliant with Czech tax laws and EU directives. Read more

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