EET 2.0 Is Approaching. How Should You Prepare?

Tags Tax Newsletter

Several years after the abolition of the original electronic sales records system, this topic is returning in the form of a project referred to as EET 2.0. The Government has prepared a modernised version of sales records which, according to its proponents, should help reduce the grey economy, support a fair business environment and, at the same time, reduce the administrative burden compared with the original system.

The draft law was approved by the Government in May 2026 and passed through the Chamber of Deputies in July 2026. On 19 August 2026, the Senate discussed the draft and returned it to the Chamber of Deputies with proposed amendments. The legislative process has therefore not yet been completed, and the final wording of the rules may still change. The new regulation is expected to take effect on 1 January 2027.

Unlike the original system, EET 2.0 is intended to focus primarily on so-called contact payments, i.e. in particular cash payments, card payments or QR payments made during personal contact between the seller and the customer; however, the precise definition is more complex. By contrast, standard bank transfers, invoice payments or other payments made remotely should not be subject to reporting. The Senate is now proposing to exclude cashless payments from the sales records system entirely.

The Ministry of Finance emphasises that the new system should be technically simpler than the original EET. The proposed solution is designed for a single online reporting regime, the use of existing cash register equipment and a free web application provided by the Financial Administration, intended mainly for small businesses. The system is to be administered through the ‘MOJE daně’ portal and the DIS+ Tax Information Box. The technical parameters of the new system have already been published.

Although the law has not yet been passed, we recommend that businesses monitor further developments in the legislative process and already assess whether their method of accepting payments will fall within the future sales records system. If so, the first step will be to identify the reporting units that are subject to the registration obligation. Please note that the draft law currently also provides for the registration of reporting units that do not accept contact payments. The intention of the Financial Administration is to obtain information on all sales channels of given business.

Offences against the reporting obligation will be subject to penalties of up to CZK 500,000, which may also be imposed repeatedly. A mere failure to comply with the registration obligation for all reporting units will also be sanctionable, even if the reporting obligation is otherwise duly fulfilled.

Given that some aspects of the new legislation are not yet entirely clear and may allow for different interpretations, both businesses and the professional public are awaiting methodological guidance from the Financial Administration once the law has been approved.

In this context, we would be pleased to help you assess whether and to what extent the new rules may apply to you, identify any registration and reporting obligations, and discuss the next practical steps.

Authors:

Petr Drahoš, Senior Manager, Tax Department

Štěpánka Šťastná, Manager, Tax Department