Get ready for the return of EET on January 1, 2027

Tags Tax News

In accordance with its policy statement, the government approved a draft bill on Electronic Sales Records 2.0 (EET) in May 2026, which is currently being debated in the Chamber of Deputies. The new mandatory Electronic Sales Records is scheduled to take effect on January 1, 2027.

The EET obligation will apply to both business entities and individuals who accept so-called contact payments (cash, cards, QR codes etc.) in direct contact with the customer or another contact payments at the seller’s place of business. The taxpayer will register in the system as one or more recording units, which will be assigned EET certificates ensuring the authenticity of the data transmitted.

The new system is built on modern technologies and introduces a number of simplifications. The technical implementation timeline and technical specifications of the system have already been published.

The draft law contains a number of specifics and exceptions and simultaneously introduces penalties for violations of recording obligations, up to CZK 500,000.

It is expected that minor changes to the bill will still occur during the legislative process in the Chamber of Deputies. Given the planned effective date of January 2027, it is crucial to closely monitor legislative developments. In this context, we anticipate the issuance of further methodological guidelines by the tax administration, particularly regarding the reporting of data itself.

Do you need more information?

Not sure if sales reporting applies to you?
Do you need to assess which types of sales will be subject to EET?
Do you not know how to determine reporting units or whether they must be registered?
Not sure how and when to register for the EET 2.0 system?

If you have any questions regarding EET 2.0, please do not hesitate to contact us. We would be happy to provide you with our assistance and analyze your specific situation.

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