Now it is official : EET 2.0 fiscalization act is signed: sales registration starts January 1, 2027

The Czech President has signed the EET 2.0 fiscalization  law, completing the legislative approval of the new sales registration system. Mandatory sales registration starts on January 1, 2027, with a simpler digital model, no EET requirement to print receipts and a free solution for small businesses.

The Czech Republic is moving ahead with the introduction of EET 2.0, its new electronic sales registration system-fiscalization. President signed the Act on Sales Registration last week, completing the main legislative approval process. The law is subsequently to be published in the Collection of Laws, while the obligation to register covered sales will apply from January 1, 2027.

The new system is intended to replace the previous approach to electronic sales registration-fiscalization with a technically simpler and more modern model. According to the Czech authorities, EET 2.0 takes into account developments in payment technology and the experience gained from the country's earlier EET system.

Its main objective is to support fair tax collection while reducing the technical and administrative burden on businesses.

EET 2.0 will primarily concern contact payments between a business and a customer, including cash payments. Businesses covered by the system will have to electronically submit the required information about registered sales to the Financial Administration.

The system therefore remains based on electronic transmission of transaction information, but the amount of information required has been reduced. The official EET portal states that businesses will not need to report details such as individual purchased goods or services or VAT rates as part of EET 2.0.

For the purposes of EET 2.0, businesses will not be required to issue and hand over a receipt to the customer simply because the transaction is registered through EET. In practice, this means that EET 2.0 itself does not create an obligation to print a fiscal receipt for every registered transaction.

However, businesses should still consider whether another Czech legal requirement, accounting rule or consumer-protection obligation requires documentation to be provided to the customer in a particular situation.

Another significant element of the new system is the planned MOJE eet web application. The Financial Administration is developing the application as a free basic sales-registration solution, particularly for smaller businesses and self-employed entrepreneurs that may not need a dedicated POS or cash-register system. The responsive web application will be accessible through an internet-connected device such as a tablet, smartphone or similar device. This means that smaller businesses will be able to comply with the EET requirement without necessarily purchasing a traditional cash register solely for EET purposes.

The authorities plan to launch MOJE eet on December 1, 2026.

Larger retailers and businesses already operating their own POS systems can continue preparing their commercial solutions for communication with EET 2.0.

Technical documentation for developers was published in June 2026, and the EET Playground testing environment has been available since July 1, 2026. Developers are therefore already able to test communication and transaction processing before the mandatory start of the system.

The authorities reported in September that developers had already processed more than 170,000 test transactions through the Playground during one month of testing, showing that technical preparation for the new system is already underway.

An additional preparation stage begins on November 1, 2026.From that date, EET 2.0 functions are scheduled to become available through the Tax Information Box Plus (DIS+) on the MOJE daně portal. Businesses will be able to register for EET, establish the necessary registration units and obtain the cash-register certificates required for sales registration.

The official timeline therefore consists of several important stages:

• November 1, 2026: EET 2.0 functions and certificate generation become available in DIS+.
• December 1, 2026: the free MOJE eet web application is launched.
• January 1, 2027: EET 2.0 sales registration begins.

Although January 2027 will also serve as a pilot period intended to verify the system in real operating conditions, the latest official guidance makes clear that this is already the start of standard sales registration and that the registration obligation begins on January 1, 2027.

Implementation Impact and What Businesses Should Do?

EET 2.0 will directly affect Czech businesses that accept transactions falling within the new sales-registration rules, particularly contact and cash payments. From January 1, 2027, covered transactions will need to be registered electronically with the Financial Administration.

Businesses should first determine whether their transactions fall within EET 2.0 and identify which payment flows must be registered. Retailers using existing POS systems should contact their POS provider and confirm that their software will support the new EET 2.0 communication requirements.

POS providers should already be testing their solutions through the official Playground and preparing certificate management, transaction transmission and error-handling processes before production starts.

From November 1, 2026, businesses should use DIS+ to complete the necessary EET registration steps and obtain their certificates. Small businesses that do not operate a dedicated POS solution should also assess whether the free MOJE eet application, available from December 1, 2026, is sufficient for their operations.

The main deadline is clear: businesses should have their registration, certificates, POS configuration and operational procedures ready before January 1, 2027, when the new EET 2.0 sales-registration obligation begins.

This was officially confirmed and published on the EET 2.0 official government website. Source

Nikolina Basić, Senior Legal Consultant at Fiscal Solutions

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