The Czech government has approved the reintroduction of electronic sales registration under the name EET 2.0, which is set to take effect on January 1, 2027. The main goal of EET 2.0 is to level the playing field for businesses and curb the shadow economy. The government expects the system the system to provide an effective tool for tax control eliminating the competitive advantage of dishonest businesses and curbing cash-only transactions.
EET 2.0: Key Differences Compared to the Original 2016 EET System
EET 2.0 differs from its predecessor in several important ways:
- The phased roll-out for different groups of taxpayers is gone, the obligation will now apply to all affected entities simultaneously.
- The scope of data submitted has also been significantly reduced. Businesses will only need to report the total amount, location, and time of each transaction, with no requirement to break down VAT details.
- Another major change is the removal of the obligation to print paper receipts, except upon customer request. For small businesses with a limited number of transactions, a free state app called Moje EET will be available and can run on existing devices such as a phone or tablet.
- The requirement to display an information notice about sales registration on the business premises has also been abolished.
- A new EET OFF mode is being introduced for the smallest sole traders under the flat-rate tax scheme, allowing them to opt out of obligation in exchange for a higher monthly flat-rate tax payment. The system will also be less strict in terms of penalties. Although fines will remain at the same levels as under the original system, authorities will no longer be able to close business premises on the spot.
EET 2.0 Implementation Timeline
Although the government has already approved the bill, the legislative process in the Chamber of Deputies and the Senate is still ongoing, which means that the final parameters of the system may still change during the approval process. For now, the following timeline is anticipated.
- On 5 June, the Financial Administration published technical guidelines for developers, with a testing environment set to become available from 1 July.
- Starting November 1, 2026, functions for registration and certificate generation will become available on the DIS+ portal for the first time.
- In December, the government is expected to launch the free MOJE EET app.
- The launch of the entire sales recording system is scheduled for January 1, 2027, with the entire first month operating in a voluntary trial mode to iron out any potential issues.
Who Will Be Affected by the Obligations Introduced Under EET 2.0?
EET 2.0 will generally apply to business owners, both VAT payers and non-payers, who accept cash payments (with one exception of cash received from a customer via a postal intermediary that is subsequently transferred to the taxpayer's bank account) and so-called contact payments.
“Contactpayments” is a new legislative term for any cash or non-cash payments made directly at the business premises or during personal contact with the customer.
Remote non-cash payments such as bank transfers, payment gateways, or QR code payments in e-shops are not subject to this reporting obligation, although businesses may choose to report them voluntarily.
The method of making the sale is therefore the key factor, but the law also includes exceptions to the obligation for certain narrowly defined business sectors (public schools, school canteens, the Czech National Bank, banks, pension companies and funds, passenger rail and commercial air transport operators, energy suppliers, and others) or specific activities and tax regimes.
What Steps Should Businesses Take Now?
To make the EET 2.0 launch as smooth as possible, we recommend preparing in advance.
- Check your technical equipment. Contact your POS system provider and confirm they are preparing a software update for EET 2.0 compliance.
- Register for EET via DIS+. Once the system is ready in November 2026, register for sales registration through your Tax Information Box (DIS+) on the MOJE daně portal.
- Register your business units and certificate. In DIS+, register all your business premises (even if you only accept cash or contact payments at one location, all premises including your e-shop must be registered), generate a cash register certificate, and upload it to your POS device.
Just as we did during the implementation of the original EET system, we will be available to assist you throughout the entire process, from initial registration to the successful launch of electronic sales recording. If you have any questions, please reach out to Nela Paradina and the Corporate Services team.