Czech Republic: EET 2.0 Brings Cryptocurrency Payments into the Scope of Recorded Sales

Czech EET 2.0 lists payment by virtual asset among recognised contact payments, so traders accepting cryptocurrency will record such sales as they do cash or card. Parliament confirmed the law on 9 September 2026; full operation starts on 1 January 2027.

The Czech Republic is rebuilding its electronic sales recording system. EET 2.0 replaces EET 1.0, which was introduced in 2016 and discontinued in 2023. The government approved the bill on 4 May 2026 and submitted it to the Chamber of Deputies on 11 May 2026 as parliamentary print 189/0. The Chamber approved it on 15 July 2026, the Senate returned it with amendments on 19 August 2026, and on 9 September 2026 the Chamber adhered to its original text and rejected those amendments. The bill was delivered to the President for signature on 11 September 2026, with a deadline of 26 September 2026. The legislative record can be found on the following link: 

https://www.psp.cz/sqw/historie.sqw?O=10&T=189 

Because the Chamber kept its original wording, the adopted text is that of print 189/0; what remains is the President's action and publication in the Collection of Laws. Access to EET 2.0 through the MOJE daně portal is scheduled for 1 November 2026 and the MOJE eet application for 1 December 2026, while regular operation starts on 1 January 2027, without a phased roll-out. 

Cryptocurrency as a recognised contact payment 

The law defines a so-called contact payment as a payment made in personal contact with the taxable person or on that person's business premises, in connection with ordering or collecting goods and services. Among the forms it lists as contact payment — cash, cashless transfer of funds, cheques and bills of exchange — it also includes payment by means of a virtual asset within the meaning of the act regulating measures against the legalisation of proceeds of crime. That definition is taken from anti-money-laundering legislation, and it is what formally places cryptocurrency in the same category of recognised means of payment as cash or a card.

For a transaction to be treated as a recorded sale, the law sets several cumulative conditions. The payment must represent income relevant for determining tax, it must fall within the category of business income, it must not be excluded by the act, it must meet the formal criteria, and it must be made through one of the recognised contact payment methods. Cryptocurrency therefore does not introduce a separate, stricter or more lenient regime. 

Exemption for crypto-asset service providers 

Providers of services related to crypto-assets are expressly exempted from the obligation to record sales arising from the provision of those services. This exemption sits in the same part of the act that exempts electronic money institutions and payment institutions — entities already regulated and supervised under other legislation. Rather than treating the crypto industry as a single block to be supervised through EET, the law distinguishes between regulated crypto-asset service providers, exempt in a manner similar to banks, and ordinary traders who simply accept cryptocurrency for their own goods or services, who do carry the obligation. 

The provision primarily serves the tax administration, as it closes a gap the previous system left open: EET 1.0 did not envisage cryptocurrency as a method of payment, so sales settled that way fell outside the recording obligation altogether. 

What is not settled yet 

Until the President acts and the law is published in the Collection of Laws, it is not yet an effective regulation, and that applies to EET 2.0 as a whole, including its deadlines and exemptions, not to the cryptocurrency provision specifically. The act also does not spell out how a payment in virtual assets is to be handled in day-to-day recording. 

In our view, the significance of this change lies less in the crypto-asset provision itself than in what it does to the scope of the obligation: it removes the argument that a sale settled in cryptocurrency sits outside the recording framework. We expect the operational detail to be addressed through the Financial Administration's technical documentation and methodological guidance rather than by the act itself. 

What should businesses do? 

Traders in the Czech Republic should establish whether they already accept, or intend to accept, cryptocurrency for goods or services in personal contact with the customer or on their own business premises. If they do, that revenue will — provided the remaining statutory conditions are met — have to be recorded in the same way as revenue settled in cash or by card, from the start of regular operation on 1 January 2027. Because there is no phased roll-out, the practical work sits before that date: 

• Confirm with the POS or cash-register vendor that payments in virtual assets can be captured and reported under EET 2.0. 
• Check whether the business qualifies as a provider of services related to crypto-assets, and for which part of its revenue. 
• Prepare point-of-sale staff to treat a crypto payment as a recordable sale rather than as an exception. 

The exemption is narrower than it may appear. It covers entities registered as providers of services related to crypto-assets, and only for income from those services; it does not release them where they sell other goods or services in the ordinary way. For people paying with cryptocurrency, the change matters at the moment they pay a trader in person or in a shop, while private holding, trading or transfer outside a business context is not addressed by the act. Since the law awaits signature and publication, the Collection of Laws and subsequent guidance from the Financial Administration should be monitored. 

The source of this text above is based on the legislative record of the Chamber of Deputies of the Czech Parliament and the official EET 2.0 portal of the Financial Administration. Source Source Source

Aleksandra Vukić, Business Analyst at Fiscal Solutions

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