Czech Republic: What changes from EET 1.0 to EET 2.0

EET 2.0 starts on 1 January 2027, but it is not the 2016 system switched back on. Receipt printing is no longer mandatory, FIK, PKP and BKP disappear, VAT breakdown is dropped and a new interface (v4.1), incompatible with v3.x, replaces the old one.

The Czech Republic is reintroducing electronic registration of sales. The original system, EET 1.0, was introduced in 2016 and, according to the Financial Administration, was in use until 2022. Its successor, EET 2.0, completed the parliamentary procedure on 9 September 2026, when the Chamber of Deputies rejected the Senate's amendments and confirmed its original text. The Chamber's records show that the President signed the law on 17 September 2026, and the official EET portal announced on 22 September 2026 that registration of sales starts on 1 January 2027; publication in the Collection of Laws is still pending.

Despite the shared name, the two systems differ considerably, both legally and technically. The main differences are summarised below.

Less data, no VAT breakdown

The Financial Administration describes the new system as one in which only the absolute minimum of data is recorded. Under EET 1.0, a broader set of data was sent, including the breakdown of sales by VAT rate. Under EET 2.0, the data message carries only the total amount of the sale (celk_trzba), together with optional amounts for payments intended for later drawing or settlement and for payments subsequently drawn or settled, such as advance payments and vouchers. No amounts per VAT rate are sent to the EET server.

Receipts without FIK, PKP and BKP

The most visible change concerns the receipt. Under EET 1.0, printing a receipt was mandatory, and the receipt had to carry the fiscal identification code (FIK) returned by the server, while the POS generated the signature code (PKP) and the security code (BKP). The official EET 2.0 portal states that the obligation to print receipts no longer applies. PKP and BKP are not used at all, and FIK is replaced by the acknowledgement code POK, which the Financial Administration returns for each successfully registered sale but which is not required on the receipt. The current technical specification also does not define a QR code or a receipt verification link, whereas under EET 1.0 an optional QR code could be printed on the receipt.

New identifiers, certificates and portal

The taxpayer is identified by an EIC (the prefix CZ followed by 8 to 10 digits) instead of the DIČ used in EET 1.0. Each business unit (store, e-shop, vehicle or mobile point of sale) must first be registered through the MOJE daně portal (DIS+), which replaces the old EET portal. Signing certificates remain free of charge and without a limit on their number, but their validity is shortened from three years to one year (366 days). In addition to manual renewal, certificates can be requested, downloaded and revoked automatically through the CAEET REST API over mutual TLS. According to the official timeline, access through MOJE daně and certificate generation start on 1 November 2026, and the free MOJE eet web application for small traders is launched on 1 December 2026.

A new, incompatible interface 

Technically, EET 2.0 remains a SOAP web service signed with the taxpayer's certificate, but the interface moves from version 3.1 to version 4.1, with a new XML namespace (http://fs.gov.cz/eet/schema/v4 instead of http://fs.mfcr.cz/eet/schema/v3). Version 4.1 is not compatible with v3.x, which means that an EET 1.0 integration cannot be reused without redevelopment.

Scope: contact payments, cryptocurrency and online sales

EET 2.0 applies only to so-called contact payments between the customer and the trader. At the same time, payment by virtual asset (cryptocurrency) is expressly listed among the recognised forms of payment, which EET 1.0 did not cover. E-shops are also listed among the business units to be registered, whereas EET 1.0 covered online sales only to a limited extent. The Financial Administration further introduces an EET OFF regime, under which selected self-employed persons in the flat-tax regime do not have to record sales, provided the statutory conditions are met.

In our view

EET 2.0 is simpler for traders, but not simpler to migrate to. The removal of VAT breakdown, PKP/BKP and mandatory printing reduces the burden at the point of sale, while the new interface, the annual certificate cycle and the registration of business units create new implementation work. Two points remain open. First, the Ministry of Finance announced in February 2026 that January 2027 would run in a pilot (voluntary) mode, but the latest official communication refers only to the start on 1 January 2027; whether the adopted law keeps a voluntary January period should be confirmed once it is published. Second, whether a particular online sale is recordable depends on whether the payment meets the statutory definition of a contact payment, and this is our interpretation rather than an explicit rule for e-commerce, pending official guidance.

What should businesses do?

Traders that used EET 1.0 should treat EET 2.0 as a new implementation rather than a reactivation. In practice:

• Confirm with POS or fiscal software vendors that their solutions support interface v4.1, the new namespace and signing with EET 2.0 certificates.
• Prepare to register all business units in MOJE daně (DIS+) from 1 November 2026, before downloading certificates.
• Plan for annual certificate renewal, manually or automatically through the CAEET API.
• Review receipt layouts: FIK, PKP and BKP are no longer used and POK does not have to be printed.
• Check whether cryptocurrency or other contact payments, and any online sales, fall within the recording obligation.

Finally, businesses should monitor the publication of the law in the Collection of Laws and further guidance on eet.gov.cz, especially regarding the January 2027 start.

This article is based on information published on the official EET 2.0 portal (eet.gov.cz), the legislative history of print 189 (psp.cz) and the EET 2.0 technical documentation (interface description v1.0, XSD and WSDL v4.1). Source. Source Source

Aleksandra Vukić, Business Analyst at Fiscal Solutions

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