The Draft Act on Sales Records (EET 2.0) establishes the legal and technical framework for the new Czech fiscalization, which will be, once again, introduced as an upgraded system. It defines which taxpayers and transactions must be recorded, introduces real-time transmission of sales data to the Financial Administration, sets registration and certification requirements, regulates exemptions, controls, and penalties, and amends related income tax and VAT legislation. This is the first regulation for the new fiscalization, where more technical regulations and rules are expected. Read more

The draft law mandates businesses in the Czech Republic to electronically record sales using EET 2.0, reporting transactions in real-time, with specific requirements and penalties for non-compliance. Read more

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