The Czech government has approved the return of electronic sales registration under the updated framework known as EET 2.0. The system is expected to take effect on January 1, 2027. Its primary objective is to create fairer market conditions for businesses and reduce the shadow economy.
According to the government, EET 2.0 should become an effective tax control mechanism by limiting the competitive advantage of noncompliant businesses and reducing the use of cash-only transactions.
EET 2.0: Main Changes Compared with the Original 2016 System
EET 2.0 introduces several important changes compared with the original EET system launched in 2016.
The obligation will no longer be introduced gradually for different groups of taxpayers. Instead, all affected entities will become subject to the rules at the same time.
The scope of reported data will also be significantly narrower. Businesses will only be required to report the total transaction amount, location and time of each sale. There will be no obligation to provide a detailed VAT breakdown.
Another notable change concerns receipts. Businesses will no longer be required to print paper receipts unless a customer specifically requests one. Smaller businesses with a limited number of transactions will be able to use a free state application called Moje EET, which can operate on existing devices such as a phone or tablet.
The obligation to display an information notice about sales registration at the business premises will also be removed.
A new EET OFF mode will be introduced for the smallest sole traders operating under the flat rate tax scheme. This option will allow them to avoid the standard reporting obligation in exchange for paying a higher monthly flat rate tax.
The penalty framework is also expected to be less strict. Although fine levels will remain the same as under the original system, authorities will no longer have the power to close business premises immediately on site.
Expected Timeline for the EET 2.0 Rollout
Although the government has approved the bill, the legislative process in the Chamber of Deputies and the Senate is still ongoing. As a result, the final parameters of EET 2.0 may still change during the approval process. Based on the current assumptions, the following timeline is expected.
On 5 June, the Financial Administration published technical guidelines for developers. A testing environment is scheduled to become available from 1 July.
From November 1, 2026, businesses should be able to use registration and certificate generation functions for the first time through the DIS+ portal.
In December, the government is expected to launch the free MOJE EET application.
The full sales recording system is scheduled to launch on January 1, 2027. The first month of operation is expected to function as a voluntary trial period, allowing potential technical or operational issues to be resolved before the system becomes fully effective.
Which Businesses Will Be Subject to EET 2.0 Obligations?
EET 2.0 will generally apply to business owners, including both VAT payers and nonpayers, who accept cash payments and so-called contact payments.
There is one exception for cash received from a customer through a postal intermediary, where the amount is subsequently transferred to the taxpayer’s bank account.
“Contact payments” is a new legislative term referring to cash or noncash payments made directly at the business premises or during personal contact with the customer.
Remote noncash payments, such as bank transfers, payment gateways or QR code payments in online stores, will not be subject to the reporting obligation. However, businesses may decide to report them voluntarily.
The decisive factor will therefore be the method of making the sale. At the same time, the law provides exceptions for certain narrowly defined business sectors, specific activities and tax regimes. These include, among others, public schools, school canteens, the Czech National Bank, banks, pension companies and funds, passenger rail and commercial air transport operators, and energy suppliers.
How Businesses Should Prepare for EET 2.0
To reduce implementation risks and ensure a smoother transition to EET 2.0, businesses should start preparing in advance.
First, they should review their technical equipment. Companies using POS systems should contact their providers and confirm whether software updates for EET 2.0 compliance are being prepared.
Second, businesses should prepare for registration through DIS+. Once the relevant functionality becomes available in November 2026, registration for sales recording should be completed through the Tax Information Box, DIS+, on the MOJE daně portal.
Third, businesses will need to register their business units and generate the required certificate. In DIS+, all business premises should be registered. This applies even if cash or contact payments are accepted only at one location, as all premises, including an online store, must be included. After that, a cash register certificate should be generated and uploaded to the POS device.
ASB Group can assist companies in Czech Republic throughout the entire process of implementing EET 2.0, from initial registration to the successful launch of electronic sales recording. Learn more about EET 2.0: EET 2.0 from 2027: what awaits entrepreneurs| ASB Group
