Fiscalization EET 2.0 in the Czech Republic and self-service sales rules

The Tax Authority of the Czech Republic has clarified that sales made through vending machines are excluded from the obligation to record sales under the Sales Record Act-fiscal law, but under certain conditions.

According to the clarification, a vending machine is a self-service technical device that qualifies as an independent establishment under the Trade Licensing Act. It is used for selling goods or services where the customer’s role is limited to ordering or receiving the product.

It is important that:

1.  Independent robotic activity: After the customer enters an order, the machine performs the service automatically, without further involvement.
2.  Passive customer role: Customers do not handle baskets, mark goods, or provide their own service — they only receive the final result.

The Tax Authority stressed that self-service gas stations and self-service food stores do not qualify as vending machines. Payments in these establishments are considered contact payments, meaning they are directly linked to the delivery of goods or services and must be recorded-fiscalization will be applied.

The clarification notes that devices such as a coffee machine may meet the conditions for exemption, while self-service shops and fuel stations remain subject to registration. This clarification ensures businesses understand where exemptions apply and where sales must still be recorded, helping maintain consistency in tax compliance.