The new electronic sales recording system will be launched on 1 January 2027; it is advertised as being simpler and more modern. What do you need to know?
On 15 July 2026, the Chamber of Deputies approved, at its third reading, the government’s draft bill on the registration of sales and other related legislation, known as EET 2.0. The government’s draft bill will now be sent to the Senate for debate.
The project, known as EET 2.0, is intended to build on the original system but in a more modern and simpler form; it is to be a technologically more advanced version that is in line with today’s world and current payment methods. According to the Ministry of Finance, the new model is designed to respond to technological developments and to the criticism that accompanied the original EET.
Who will be affected by EET 2.0?
The obligation to record sales is set to apply to virtually all businesses – both individuals and legal entities – that accept payments during face-to-face contact with customers (either on or off the premises). This applies in particular to cash, card payments, QR payments and other similar methods of on-the-spot payment. If you issue invoices and accept payments exclusively by bank transfer without any face-to-face contact with the customer, EET will not apply to you.
Please note, however, that as soon as you accept a single in-person payment (for example, in cash or by card on your business premises), you will be obliged to record your sales.
Exemptions and the EET OFF regime
The EET OFF regime is a completely new scheme that exempts the following groups from the obligation to record sales:
- Entrepreneurs subject to the flat-rate tax scheme under Section 7a of Act No. 586/1992 Coll. (EET 2.0 flat-rate tax exemption)
- Self-employed persons with cash takings of up to CZK 300,000 per year
- Entrepreneurs accepting payments exclusively by non-cash means (bank transfer, online payment)
- Selected activities: small-scale sales at markets of up to CZK 80,000 per year, seasonal sales of own agricultural produce
How will EET 2.0 be different?
One of the principal objectives of the new version is to simplify the entire process. Compared with the original system, business owners will be required to submit significantly less data and will be able to manage their records via the MOJE daně portal and the DIS+ tax information box. The Financial Administration also plans to offer a free web application for the smallest business owners.
The most significant changes are expected to include:
- simpler registration and system management,
- a reduction in the volume of data submitted,
- greater emphasis on the digital payment environment,
- the option to use existing cash register equipment,
- a free solution for small business owners.
What equipment do you need
The Financial Administration has published basic technical documentation for the EET 2.0 project, which is primarily intended for developers and suppliers of cash register systems.
EET 2.0: what equipment do I need? — the law does not specify a particular type of equipment.
You can use:
- A cash register system (certified cash register)
- A tablet or smartphone with the Financial Administration’s app (free of charge)
- A computer with access to the DIS+ portal via a web interface
- An integrated POS solution linked to accounting software
Conclusion
The return of the electronic sales recording scheme is a keystone project of current tax policy. EET 2.0 aims to combine effective sales monitoring with a lower administrative burden than in the past. Only after the system has been in live operation for some time will we find out whether a balance can be struck between the state’s needs and the expectations of businesses, and whether the technological solutions promised by the Ministry of Finance will actually work. At any rate, EET 2.0 will clearly be among the most hotly debated topics in the Czech business community in the coming months.
Author: Nadiya Kemenyash, Accountant, LYNX Czech Republic
Source: Ministry of Finance of the Czech Republic: Draft Bill on Electronic Sales Recording (EET), known as ‘EET 2.0’