Do you do business in the Czech Republic, or are you targeting this market with your services or e-shop?Starting January 1, 2027, the Czech Republic is launching EET 2.0 – a modernized version of electronic sales registration, which brings new rules, exemptions, and aims to reduce administrative burden. Read an overview of what is changing, who is affected by the new obligation, and how to prepare for it in time.

What is EET 2.0 and why is it being introduced?

The new electronic sales registration (EET 2.0) follows the previous system abolished as of January 1, 2023. The Ministry of Finance of the Czech Republic has prepared a modernized version that responds to technological advancements of recent years and emphasizes low administration for entrepreneurs.

Main reasons for introduction:

Reduction of tax evasion on payments accepted on-site (in cash and by card).
Modernization and simplification – simpler certification, registration in a single online mode only, and a minimal scope of transmitted data.
Fair conditions in the market among entrepreneurs.
Broader exemptions for the smallest entrepreneurs compared to the past (EET OFF regime).

The biggest difference between the original EET and EET 2.0
EET 2.0 differs from the original system mainly through simpler certification, a smaller scope of transmitted data, and broader options of when an entrepreneur does not have to register sales. Additionally, paper receipts do not need to be printed mandatory.

Who does EET 2.0 apply to and what is the EET OFF regime?

Who must register?

The new obligation applies to all entrepreneurs (self-employed and legal entities) regardless of their field of activity, if they accept so-called contact payments within the territory of the Czech Republic – i.e., payments made during personal contact with a customer or at an establishment:

cash payments (banknotes and coins),
on-site card payments (physical POS terminal),
QR payments and other similar on-site payment methods,
meal tickets, vouchers, checks, or electronic wallets redeemed on-site.

Conversely, registration does not apply to remote payments without personal contact – standard bank transfers, invoice payments, or online e-shop payments are not registered.

EET OFF regime: voluntary exemption for the smallest

A fundamental novelty is the EET OFF regime. It is not an automatic exemption based on the amount of sales, but a voluntary opt-out intended for a narrow group of the smallest entrepreneurs:

the entrepreneur must be in the 1st flat-rate tax band,
their annual income must not exceed CZK 1 million,
it is necessary to actively apply for the regime with the tax administrator.

In exchange for not having to register sales, the entrepreneur's monthly flat-rate tax advance will increase from CZK 100 to CZK 1,500 (a surcharge of CZK 1,400 per month, i.e., CZK 16,800 per year). Mandatory social and health insurance contributions continue to be paid on top of this. The regime is unchangeable during the tax period; if the entrepreneur exceeds the income limit, the registration obligation will arise only from the following year.

Caution – this is not EET OFF, but completely outside registration:
Entrepreneurs who accept payments exclusively remotely (by transfer, online, e-shop) do not fall under registration at all – simply because only contact payments are registered. Also outside registration are occasional sales up to CZK 50,000 per year. In neither of these cases is a surcharge paid as with EET OFF.

Type of Business	Model Situation	EET 2.0 Regime
Cafe / Restaurant	Accepts both cash and cards on-site	Full Registration
Hairdresser (Self-employed, standard tax regime)	Contact payments from customers on-site	Must Register
Self-employed in the 1st flat-rate tax band (income up to CZK 1 mil.)	Applies for exemption and pays a surcharge of CZK 1,400/month	EET OFF (voluntary without registration)
IT freelancer / E-shop	Accepts payments exclusively remotely (bank transfer, online)	Outside Registration

Technical Changes and What Equipment Do You Need?

While the old system required more complex solutions, EET 2.0 brings significant simplification:

Free solution from the state: The Financial Administration will offer a free web application for the smallest entrepreneurs, which can be used via a mobile phone, tablet, or computer.
No need for new equipment: The law does not require purchasing new cash registers. Modern cash register and POS systems will prepare for the new rules through a regular software update. Older cash registers without internet connection will probably not be compatible with EET 2.0 standards.
Single online mode: Sales are sent to the Financial Administration in real time. In the event of a brief connection outage, the record is sent additionally after connection is restored; a specific deadline will be set by the technical specification.
Receipts upon request: Mandatory printing of receipts is not introduced – you issue a document to the customer upon request (or if you are a VAT payer and must issue a tax document).
Less transmitted data: The state is no longer interested in the VAT breakdown or individual purchase items – only the necessary minimum is sent.
Support for entrepreneurs: According to the proposal, a tax discount of CZK 5,000 can be applied in the first year of registration.

Practically this means:
Smaller entrepreneurs may not need to purchase a classic cash register. If basic registration is sufficient for them, they can use the free Financial Administration solution or a compatible cash register system.

Accompanying Tax Changes (Particularly Advantageous for Gastro)

The proposal includes not only the registration itself, but also a package of tax adjustments. For establishments in catering and accommodation, the following are particularly interesting:

Exemption of voluntary tips from income tax and contributions (up to a set limit).
Reduction of the VAT rate on non-alcoholic beverages served within catering services.
Tax discount of CZK 5,000 in the first year of registration.
Reintroduction of the kindergarten allowance ("školkovné") and the student discount.

Preparation Timeline Until January 2027

If EET 2.0 applies to you, it is advisable to divide your preparation into several steps:

Ongoing 2026

Verify whether the obligation applies to you and if you are eligible for the EET OFF regime.

By Autumn 2026

Choose a technical solution and a cash register system supplier.

Autumn 2026

Registration in DIS+, certificate generation, and reporting of registration units.

November – December 2026

Test operation, communication verification, and staff training.

January 2027

Pilot (voluntary) operation – space to fine-tune system settings.

February 1, 2027

Launch of EET 2.0 live operation.

Sanctions and Penalties for Violating EET 2.0

Compared to the original system, EET 2.0 is expected to have significantly fewer offenses and lower penalties and target primarily those who deliberately avoid registration. For breaching obligations (typically failing to register a sale), sanctions are therefore threatened according to the proposal, the specific amount and conditions of which will emerge from the final wording of the law. We recommend verifying current parameters directly in the bill (links below).

What Software and Solutions Will You Need?

With the approaching launch of EET 2.0, it is crucial to resolve how you will technically register sales. Although the Financial Administration will offer a basic free solution, entrepreneurs with a higher volume of transactions, brick-and-mortar stores, or the need for integration with accounting will likely choose comprehensive cash register systems and invoicing software.

An ideal solution should ensure:

reliable transmission of data via the Financial Administration's data interface,
correct subsequent sending of records in the event of a connection outage,
integration with accounting software and inventory management,
the lowest possible administrative burden for both operators and company management.

Prepare for EET 2.0 with Us

Don't want to leave the transition to EET 2.0 to the last minute? Find out in time what type of software and cash register solution will be most suitable for your company. We will help you set up processes to make the transition to the new regulations as smooth as possible.

Notice: This article is based on the government's bill on sales registration, which was approved by the government on May 4, 2026, and approved by the Chamber of Deputies in its third reading on July 15, 2026. The bill is currently being discussed by the Senate (Senate Print 270). The final wording may still change during the legislative process – we recommend following official sources below or consulting your specific situation with a tax advisor.

Frequently Asked Questions (FAQ)

1. Do I need to deal with EET 2.0 if I operate exclusively online in the Czech Republic?

If you accept payments exclusively remotely (by bank transfer or via an e-shop's online payment gateway) and do not accept payments during personal contact with the customer, you do not fall under registration at all – as only contact payments are registered. This is therefore not the EET OFF regime, but rather that your payments are not subject to registration.

2. How much does system implementation cost?

The Financial Administration is supposed to provide a basic web and mobile application for free. Commercial systems can cost approximately CZK 3,000 to 25,000 depending on the scope of the solution. According to the proposal, a tax discount of CZK 5,000 can be applied in the first year.

3. What happens if the internet connection drops?

The system works in a single online mode. If the connection drops at the moment of payment, the sales record is sent additionally after it is restored. The specific time limit for subsequent sending will be set by the Financial Administration's technical specification.

4. Does EET 2.0 also apply to entrepreneurs who do business only as a side hustle?

Yes. According to the proposal, the obligation applies to self-employed persons and legal entities regardless of whether it is a primary or secondary activity, provided they accept contact payments and meet the conditions for the establishment of the registration obligation.

5. What are the penalties for violating the rules?

EET 2.0 is expected to contain significantly fewer offenses and lower penalties than the original system. Sanctions for failing to register a sale are threatened according to the bill; their specific amount will be confirmed by the final wording. We recommend checking current parameters directly in the bill (see links below).

Useful Links

Where you can check the full wording and current status of the legislation:

Sources

Information in this article is based on the following official sources (as of September 2026):

Ministry of Finance of the CR: Government approved EET 2.0 (May 4, 2026) – mf.gov.cz
Ministry of Finance of the CR: Chamber of Deputies approved EET 2.0, heading to the Senate (July 15, 2026) – mf.gov.cz
Financial Administration of the CR: Press release on EET 2.0 – financnisprava.gov.cz
Chamber of Deputies of the PČR: Chamber Print 189 – Sales Registration Bill – psp.cz
ODok / VeKLEP portal: Bill and explanatory memorandum – odok.gov.cz
KPMG Czech Republic: What EET 2.0 and other MF proposals will bring – danovky.cz
Podnikatel.cz: EET 2.0 – detailed overview and pilot operation – podnikatel.cz

EET 2.0: Guide to the New Sales Reporting System from 2027

Find out who EET applies to, what exemptions are available and how to prepare for it