EET 2.0: Czech Electronic Sales Records Planned for 2027

From 2 September 2026 the Czech Ministry of Finance and the Financial Administration run a single official website, eet.gov.cz, together with a dedicated helpline on 953 109 109, for a tax obligation Czech businesses last carried before the pandemic: recording in-person sales electronically. The reintroduced system, branded EET 2.0 (elektronicka evidence trzeb, electronic registration of sales), is planned to start on 1 January 2027, and the launch of the portal and the phone line is the point at which preparation stops being theoretical.

The current EET 2.0 design is materially lighter than the former regime in several respects. The official portal describes a minimum set of data elements in the sale message, with additional data in specified cases; it does not require EET receipts to be printed and does not prescribe a particular new cash-register device. These remain features of the Financial Administration’s current published EET 2.0 design pending final enactment. What it does bring back is the core mechanic that defines EET: when a customer pays in person, the sale is reported to the Financial Administration.

This is a tax-reporting measure built around covered business payments. Under the current official design, banks are among the taxpayers whose sales are excluded from EET. The operative question for a business owner reading the eet.gov.cz launch notice is narrow: what has to be ready and by when, alongside the one caveat the Ministry cannot yet remove: the enabling law is still finishing its passage through Parliament.

Related reading: how payment data already flows to tax authorities under CESOP.

Why EET is planned to return after being scrapped in 2023

The original system ran under Act No. 112/2016 Coll., on the registration of sales. It arrived in phases. The first, from 1 December 2016, covered accommodation and catering. The second, from 1 March 2017, brought in retail and wholesale trade. Two further phases were meant to follow for other trades and craft businesses.

Those later phases never took effect as designed. On 12 December 2017 the Constitutional Court, in ruling Pl. US 26/16, struck down several parts of the regime. It removed the obligation to report cashless card payments, cancelled the requirement to show the taxpayer identification number on receipts, and criticised the breadth of what had been left to government decree. The remaining phases were pushed to May 2020.

They did not survive the pandemic either. The duty to record sales was suspended from March 2020, and the suspension ran to the end of 2022. Instead of switching the system back on, Parliament ended it. Act No. 458/2022 Coll. repealed the Act on the registration of sales, closing the obligation from the start of 2023, with no voluntary continuation. For three years there has been no live EET at all.

EET 2.0 is therefore a rebuild rather than a switch-on. The policy rationale the Ministry gives is the same one that justified the original: closing the gap between recorded and unrecorded cash takings, and levelling the field between businesses that declare their sales and those that do not. What has changed is the ambition. The new design deliberately narrows the data, drops the receipt mandate, and leaves the choice of device to the trader.

The dates that matter between now and 1 January 2027

EET 2.0 is a deadline-driven project, and the Ministry has published a staged calendar so that businesses and software vendors can prepare in order, one step at a time. The operative dates are:

• 5 June 2026: technical documentation for cash register system makers and suppliers published, so vendors can build and connect their solutions.
• 1 July 2026: the test environment opens, allowing software to be tried against the Financial Administration systems before go-live.
• 2 September 2026: the official eet.gov.cz website and the 953 109 109 helpline start operating.
• 17 September 2026: the EET 2.0 roadshow begins in Prague, ahead of seminars in other regions running to November.
• 1 November 2026: businesses can generate the authentication certificate through the MOJE dane portal.
• 1 December 2026: the free web application for the smallest businesses, MOJE eet, becomes available.
• 1 January 2027: planned start of regular operation. January is described as a pilot period for verifying the system in practice, but the Financial Administration states that it will already be standard evidence.

The sequence rewards firms that treat November and December 2026 as active build months before the holidays. The certificate cannot be created before 1 November, and a trader who leaves it until late December is compressing setup, device checks and a first live sale into the same fortnight before standard evidence is planned to begin on 1 January 2027.

Who has to record sales, and which payments count

Under the current official EET 2.0 design, a payment is recorded if it is a contact payment or any cash payment, provided it is business income and no statutory exception applies. A contact payment includes a payment made in personal contact with the business or its staff, or at the business’s establishment or business vehicle in connection with ordering or receiving goods or services. The payment method is not decisive: card, QR, bank transfer, direct debit and other methods can constitute contact payments. Cash payments are recorded even without personal contact and outside the establishment, subject to applicable exceptions.

Remote non-cash payments made without personal contact and outside the establishment or business vehicle, such as an e-shop payment gateway, an online QR payment or a bank transfer made from home, are generally outside the current design. A business must therefore test both whether a payment is contact and whether it is cash; remote collection alone does not exclude cash receipts from EET.

This is the first place the old intuition misleads. The Constitutional Court removed the relevant cashless-reporting duty in 2017 because those payments were generally traceable through other channels and their blanket inclusion in EET did not satisfy the proportionality test. The new design puts in-person card and QR payments back inside the perimeter, so a shop that has moved its counter takings entirely to card is still in scope. The current design requires both tests to be considered: contact payments are in scope regardless of method, while cash payments are generally in scope even without personal contact; remote non-cash payments meeting the stated conditions are generally outside scope.

The Financial Administration frames the covered population broadly: businesses that accept contact payments, whether or not they are registered for VAT. The official scope is broad and turns on taxpayer status, the nature of the receipt and the applicable exclusions rather than a simple entity-count threshold. The reporting analogy for a compliance reader sits close to the payments-data flows that already exist in the EU. Payment service providers hand cross-border payment records to tax authorities under CESOP, and digital platforms report seller income under the DAC7 platform-operator reporting rules. EET sits in the same family, reaching the point of sale directly, without an intermediary in between. It is a lighter, tax-side cousin of the near real-time obligations that market firms know from MiFIR transaction reporting.

What EET 2.0 does not ask for

The clearest way to understand the new system is by the changes to the former EET model. The current proposal removes the EET receipt obligation and narrows the transmitted data, while retaining the original online EET model’s flexible approach to device choice.

EET 2.0 itself does not impose an obligation to print or issue an EET receipt; separate duties to provide a document can still arise under other legislation, including consumer-protection and VAT rules. The old system tied recording to a physical or electronic receipt handed to the customer, and much of the cost and friction sat there. The new system drops it. A business can still give a receipt if it wants to, but the tax obligation no longer depends on one.

There is no requirement to buy a certified cash register. Under the Financial Administration’s current published EET 2.0 guidance, no particular device is prescribed; the final legal position remains subject to enactment. A trader can record sales on a mobile phone, a tablet, a laptop, a desktop computer, or an existing till, provided the software can talk to the Financial Administration. Whether a particular current device qualifies is one of the things the portal is designed to help owners check.

The standard sale message contains a small set of data elements covering taxpayer identification, the recording unit and device, the transaction sequence number, the date and time, and the total amount in CZK. Additional amounts are transmitted for specified subsequent-drawdown or settlement transactions, and additional taxpayer information applies where another taxpayer records a sale under authorisation. The total is transmitted including VAT without a VAT-rate breakdown; individual goods and services are not itemised. For a compliance team used to line-level tax reporting, the striking feature of the scheme is how little travels with each record.

The certificate, the test environment and the free app

The mechanics of getting ready run through the Financial Administration’s own online channels. The one step every in-scope business shares is the certificate. From 1 November 2026 a trader generates an authentication certificate through the MOJE dane portal, the Financial Administration’s online tax service, and loads it into the device or application used to record sales. The certificate authenticates and signs the data message sent by the recording device to the Financial Administration system.

Software vendors have a longer runway. Technical documentation for cash register systems was published on 5 June 2026, and the test environment opened on 1 July 2026, so developers can connect and trial their solutions well before customers rely on them. A business buying a commercial till or app in late 2026 should be asking the vendor whether it has been tested against that environment, and treating an untested claim with caution.

The smallest traders have a route that costs nothing. From 1 December 2026 the Financial Administration plans to offer the free web application MOJE eet. The portal describes it as intended especially for small businesses with lower transaction volumes; businesses outside that profile should assess a commercial solution. Connection outages are handled too: the portal sets out how to proceed when the internet drops or another technical fault interrupts a sale, so a lost signal is not meant to stop a business trading.

EET OFF: the opt-out for the smallest sole traders

Under the current EET OFF design, an individual in the first band of the flat-rate regime whose self-employment income for the immediately preceding tax period does not exceed CZK 1 million may opt out of EET by registering for a CZK 1,400 monthly surcharge on top of the standard flat-rate advance. A taxpayer already in the flat-rate regime who wants EET OFF for 2027 must submit the notification by the applicable statutory deadline; a late notification is ineffective and the deadline cannot be restored. The exact date depends on the final enacted provisions and should be confirmed against the Collection of Laws once the bill is signed.

The logic is proportionality. For a sole trader whose whole tax position is a single monthly flat-rate amount, wiring up real-time reporting for a handful of daily sales is a poor trade, and EET OFF lets them pay their way out of the mechanics instead of building them. EET OFF is tied to the applicable eligibility conditions. If a taxpayer exceeds the CZK 1 million EET OFF income limit during the year, the surcharge continues until year-end and the obligation to record sales begins only from the following calendar year. If the taxpayer remains in the first flat-rate band after exceeding that limit, the end of EET OFF must be notified to the tax authority within the period prescribed by the enacted law.

The Ministry presents EET OFF as a relief mechanism for the smallest self-employed taxpayers in the first flat-rate band, allowing eligible taxpayers to avoid EET recording in exchange for the monthly surcharge. Whether a given trader is better off opting out or recording depends on their real margins, which is exactly the kind of institution-specific judgement a compliance article cannot make for them.

The law is not finished yet

One point runs underneath everything above, and the launch of a polished portal can obscure it: EET 2.0 is not yet enacted. The instrument is a bill on the registration of sales and amending certain other acts. The government approved it on 4 May 2026. The Chamber of Deputies passed it in third reading on 15 July 2026. The Senate then considered it and, on 19 August 2026, returned it to the Chamber with amendments, which is a routine step short of rejection but leaves the text unfinished.

For the law to take effect it still needs the Chamber to deal with the Senate’s version, the President’s signature, and publication in the Collection of Laws. Until then the 1 January 2027 start date is a plan resting on a bill, not a settled statutory deadline. The Ministry is proceeding on that basis, and building the portal, the helpline and the calendar around it, because the practical preparation has to begin months before go-live whatever the final legislative timing.

That distinction matters for how a business should read the eet.gov.cz content. The Financial Administration says it will publish more detailed methodological guidance once the final wording of the law is settled, so anything issued now describes the system as designed, well short of the last word on obligations. The Ministry expects the reinstated system to raise on the order of CZK 14 billion a year for public budgets, with its own estimate around CZK 14.4 billion. That figure justifies the project; it is not a reporting parameter, and it is the kind of headline number worth keeping separate from what a filer actually has to do.

What the portal and the helpline actually offer

The eet.gov.cz website is meant to be the one authoritative source, which the Ministry pitched against the partial or misleading information it says has circulated. It explains who the recording will apply to, which payments are caught and which are exempt, what data goes to the Financial Administration, how the system works day to day, and how to handle outages. It carries a project timeline, frequently asked questions, useful contacts, and the schedule of seminars, and the Ministry says it will keep adding to it as the start date approaches.

The helpline sits alongside it. The Financial Administration’s information line on 953 109 109 runs Monday to Thursday from 9:00 to 17:00 and Friday from 9:00 to 14:00, charged at the caller’s normal rate. Trained tax-office staff answer during the call, and where an operator cannot answer at once they take a contact and call back once the point is checked. The service can put up to 35 operators on at the same time.

In-person support follows. A national EET 2.0 roadshow is due to open in Prague on 17 September 2026 and runs through seminars in Liberec, Pardubice, Jihlava, Karlovy Vary, Plzen, Brno and Cheb into November, organised with business bodies including the Association of Small and Medium-Sized Enterprises and Crafts, the Czech Chamber of Commerce, and the Union of Trade and Tourism. Dates and registration are on the portal.

Frequently Asked Questions

My business only takes bank transfers and invoices. Am I in scope?

Not necessarily. A remote non-cash payment made without personal contact and outside the business’s establishment or business vehicle, such as an invoice paid by bank transfer from home, is generally outside the current EET 2.0 design. However, bank transfers can themselves be contact payments where the statutory contact conditions are met, and cash payments are generally recorded even without personal contact, subject to the stated exceptions.

I moved my shop entirely to card payments. Does that keep me out?

No. A card or QR payment made in person at the counter is a contact payment and is recorded. Under the old regime the Constitutional Court struck down the blanket obligation to report cashless payments; the new system does not adopt that position. For card and QR payments, the relevant question is whether the payment is a contact payment; cash is treated separately and is generally recorded even without personal contact, subject to the statutory conditions and exceptions.

Do I have to buy a certified cash register?

Under the Financial Administration’s current published EET 2.0 guidance, no particular device is prescribed; the final legal position remains subject to enactment. Recording can run on a phone, tablet, laptop, desktop or an existing till, as long as the software can connect to the Financial Administration and carries the certificate. The portal is intended to help owners check whether current equipment qualifies. The free MOJE eet web application is planned from 1 December 2026 and is described as intended especially for small businesses with lower transaction volumes.

Will I have to hand every customer a receipt?

No. The tax obligation under EET 2.0 is the electronic record sent to the Financial Administration. A business may still issue a receipt to the customer; under the current bill and official EET 2.0 guidance, EET itself does not require one, subject to final enactment.

What is EET OFF and who can use it?

EET OFF is an opt-out for the smallest sole traders in the first flat-rate tax band, with annual income up to CZK 1 million. Instead of recording sales electronically they settle through a higher flat-rate payment. EET OFF ends automatically if the taxpayer ceases to be in the flat-rate regime. If the CZK 1 million EET OFF income limit is exceeded while the taxpayer remains in the first flat-rate band, EET OFF and the surcharge continue through year-end and ordinary recording begins from the following calendar year; the taxpayer must notify the tax authority within the period prescribed by the enacted law.

What happens if my internet connection fails during a sale?

An internet outage does not require the business to stop trading. Where connectivity prevents the transaction from being recorded online, the current official guidance requires the data to be sent without undue delay after the connection is restored.

Is the 1 January 2027 date certain?

It is the planned start and not yet a statutory one. As of early September 2026 the bill had cleared the Chamber of Deputies and been returned by the Senate with amendments on 19 August 2026. It still needs the Chamber to settle the final text, the President’s signature and publication in the Collection of Laws before the date is fixed in law. Anyone relying on the timing should check the current legislative status.

Related Articles

• CESOP 2026 Filing Errors and Fixes: how payment service providers report cross-border payment data to tax authorities, and where filings go wrong.
• DAC7 Reporting for Platform Operators: how digital platforms report seller income to tax authorities under the EU rules.
• DAC6 Mandatory Disclosure Rules: the EU regime for reporting cross-border tax arrangements.
• MiFIR Transaction Reporting: a contrasting example of near real-time transaction reporting in financial markets.
• Verification of Payee for PSPs: another point-of-payment control reshaping how transactions are handled.

Key Takeaways

• eet.gov.cz and the 953 109 109 helpline went live on 2 September 2026 as the single official source for EET 2.0; regular operation is planned from 1 January 2027.
• The certificate needed to record sales can only be generated from 1 November 2026 through the MOJE dane portal, so November and December 2026 are the real build window.
• Under the current official design, EET 2.0 covers contact payments regardless of payment method and also generally covers cash payments even without personal contact. Remote non-cash payments made without personal contact and outside the establishment or business vehicle are generally outside scope, subject to the statutory conditions and exceptions.
• In-person card and QR payments are back inside the perimeter, so moving a counter to cashless no longer removes a business from the obligation.
• The standard sale message contains a small set of data elements, with additional fields in specified cases. The total is transmitted without a VAT-rate breakdown or itemised goods; the current design does not require an EET receipt or prescribe a new device.
• Sole traders in the first flat-rate band, up to CZK 1 million of annual income, can use EET OFF to opt out in exchange for a higher flat-rate payment.
• The enabling bill cleared the Chamber on 15 July 2026, was returned by the Senate with amendments on 19 August 2026, and still needs the President’s signature and publication before the start date is fixed in law.

Sources and References

• Financni sprava CR, press release “Vse o EET 2.0 na jednom miste. Startuje oficialni web eet.gov.cz i infolinka pro podnikatele”, 2 September 2026: financnisprava.gov.cz (verified against a deterministic snapshot taken 2026-09-03, HTTP 200).
• EET 2.0 official portal, timeline, scope and EET OFF details: eet.gov.cz.
• Financni sprava CR, press release “Snemovna schvalila EET 2.0, moderni evidence trzeb miri do Senatu” (Chamber approval, 15 July 2026): financnisprava.gov.cz.
• Ministerstvo financi CR, press release “Vlada schvalila EET 2.0” (government approval, 4 May 2026): mf.gov.cz.
• Primary legal sources: Act No. 112/2016 Coll., on the registration of sales; Constitutional Court ruling Pl. ÚS 26/16 of 12 December 2017; and Act No. 458/2022 Coll., repealing Act No. 112/2016 Coll. with effect from 1 January 2023.

What to do before 1 January 2027

For an in-scope business the near-term work is concrete and short. Confirm whether takings include contact payments or cash receipts. A fully remote business may be outside EET where its receipts are exclusively remote non-cash payments meeting the exclusion conditions, but remote operation by itself does not exclude cash receipts. If they do, decide between a commercial recording solution, the planned free MOJE eet application for businesses within its stated profile, especially those with lower transaction volumes, or the EET OFF opt-out for eligible taxpayers in the first flat-rate band. Then treat 1 November 2026 as the day the certificate work starts, and use the test environment and the helpline while there is still slack in the calendar.

The one thing worth watching beyond the business’s own setup is the law itself. The portal, the certificate dates and the roadshow all assume a 1 January 2027 start that the Senate’s 19 August amendments have not yet finalised. Track the bill through the Chamber and the President’s desk, and take the published methodological guidance as the trigger to lock in the final build.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.