Fiscalization EET 2.0 in the Czech Republic: clarification of the website registration

The Czech Financial Administration (Tax Authority) has issued official guidance clarifying whether e-commerce websites must be reported as registration units under the upcoming EET 2.0 sales registration framework. The requirement depends directly on the payment methods accepted across the business's total operations.

The Czech’s Tax Authority has explained whether websites must be reported as registration units when only contactless payments are accepted, all in accordance with the fiscalization EET 2.0

If a business operates only through a website and accepts all payments exclusively in a contactless manner (remote payments), then the website does not need to be reported as a registration unit. Since no sales are subject to sales records, reporting is unnecessary.

The situation changes if the entrepreneur also has another registration unit — such as a physical store or a goods dispensing point — where contact payments are received. In that case, all registration units must be reported, including the website, even if no contact payments are made there.

What should impacted businesses do?

This clarification ensures that businesses understand when websites fall under the definition of a registration unit and when they are exempt, depending on the type of payments they accept. This certenaly affect or retailers and it’s bussiness, which inlcudes online sales, and they should review registration mapping within software architectures to ensure multi-channel clients can correctly designate online and physical units.

The main source confirming these rules is QA based portal of the Czech’s tax administration: https://app.fs.gov.cz/dotazy-verejnosti/dotaz/musim-oznamovat-sve-internetove-stranky-jako-evidencni-jednotku-pokud-prijimam-platby-pouze-bezkontaktnim-zpusobem-5022