What is registration unit under the EET 2.0 fiscalization in Czech republic?

In accordance with the latest rules regarding EET 2.0 fiscalization in Czech republic, a new legal term has been introduced to make recording sales clearer: the registration unit. This defines the place where goods are sold or services are provided — essentially the taxpayer’s business premises in a broad sense.

This includes traditional shops, but also mobile stands or kiosks where sales are recorded. Also, it includes online platforms that provide access to goods or services are also considered registration units. Vehicles used to deliver goods or provide services fall aslo under this category. In cases where business activities are carried out without a physical establishment, transport, or online platform — such as crafts performed at customers’ homes — the taxpayer’s registered office becomes the registration unit.