The new law exempts state bodies, municipalities, banks, insurance companies, and certain regulated sectors from sales recording obligations. Small entrepreneurs under CZK 1,000,000 income can pay a surcharge for exemption. Significant penalties up to CZK 500,000 for violations. Effective from 1 January 2027. Read more

The new Czech sales recording law defines a registered sale as any qualifying payment, including cash, card transfers, and virtual assets. Read more

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