EET 2.0: The Czech Republic Sets Course for a Modernized Sales Registration System in 2027

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Lukáš Moravec
3–4 minutes
694 words

The Czech Ministry of Finance has officially proposed a relaunch of the Electronic Sales Records system, dubbed EET 2.0, scheduled for January 1, 2027. Positioned as a “new beginning,” this second iteration aims to leverage modern technology to level the business playing field while significantly reducing the administrative burden that plagued its predecessor.

EET 2.0

This new legislative framework emerges as a response to the growing “cash-only” trend that followed the abolition of the original system in 2023. By reintroducing electronic monitoring, the government seeks to recover an estimated CZK 14 billion in annual tax leaks while addressing complaints from businesses struggling against unfair competition. Designed to be more “user-friendly” than its predecessor, the 2.0 version integrates directly with the state’s modern digital infrastructure, such as the MOJE daně portal, to ensure that compliance is a matter of clicks rather than paperwork.

A More Digital, Less Bureaucratic Approach

Unlike the original version abolished in 2023, EET 2.0 introduces several business-friendly simplifications:

  • Receipts on Request Only: Printing paper receipts is no longer mandatory for every sale; businesses only need to provide one if the customer asks for it.
  • Minimal Data Reporting: The system will record only essential transaction data—such as the total amount, time, and tax ID—rather than detailed itemized lists.
  • Free State Software: The Financial Administration will provide a free mobile and web application, allowing micro-entrepreneurs to register sales using common devices like smartphones and tablets.
  • Compatibility: Existing hardware from the original EET system remains compatible and can be updated through software.

The “EET OFF” Mode for Small Businesses

In a major shift, micro-entrepreneurs with annual revenues under CZK 1 million can opt for an “EET OFF” regime. Under this mode, they are exempt from real-time electronic reporting if they meet specific conditions, such as participating in the first level of the flat-rate tax scheme and paying a slightly higher monthly flat tax.

Accompanying Financial Incentives

To support the transition, the government has proposed a series of compensatory measures:

  • Tax Credit: A one-time tax discount of up to CZK 5,000 to help cover initial setup costs.
  • VAT Reductions: A planned reduction of VAT to 12% for non-alcoholic beverages served in the hospitality sector.
  • Legalized Tips: Voluntary tips in gastronomy will be exempt from income tax and social contributions up to 7% of the establishment’s monthly sales.

Implementation Timeline

  • 2026: Finalization of the legislative process and technical specifications.
  • January 2027: Launch of a voluntary pilot phase.
  • 2027 onward: Full mandatory operation across most sectors, including retail, gastronomy, and crafts.

The Ministry of Finance estimates that EET 2.0 will generate between CZK 14–15 billion in additional annual revenue by reducing the “cash-only” economy and ensuring fair competition.

point of sale tablet

The proposed EET 2.0 system, based on draft legislation from March 2026, focuses on a reduced data set compared to the original system. The goal is to capture only the essential parameters needed for tax oversight while minimizing the technical complexity for businesses.

Core Data Requirements

Each transaction report sent to the Financial Administration in real time (XML format) must include the following specific data points: 

  • Taxpayer Identification: The Tax ID (DIČ) of the registering business.
  • Transaction Timestamp: The exact date and time the sale occurred.
  • Total Amount: The total sum of the sale.
  • Sequence Number: A unique serial number for each specific transaction.
  • Registration Unit: A designation of the specific establishment or digital platform where the sale was made.
  • Device ID: The identification of the specific cash register or mobile device used for the transaction.
  • Security Codes: An electronic signature (via a free certificate) and a unique message identifier to ensure data integrity.

Technical Parameters & Communication

The system is designed to be technologically flexible, allowing for offline operation under specific conditions: 

  • Real-Time Submission: Data is typically sent at the moment of sale.
  • Response Time Limit: The entrepreneur sets a “response time limit” (must be over 2 seconds) for the system to wait for a confirmation from the state server.
  • Offline Fallback: If a connection is lost or the response time is exceeded, the sale is recorded in an offline mode. The data must then be submitted without delay once the connection is restored, but no later than 48 hours after the transaction.
  • No Item-Level Detail: Unlike some e-invoicing systems, EET 2.0 does not record specific products or services purchased (e.g., “one coffee” or “two shirts”).

Implementation Tools

To facilitate these technical requirements, the Czech Financial Administration will provide:

  • Free Web/Mobile App: A responsive solution for entrepreneurs with low transaction volumes.
  • DIS+ Integration: Management of registration units and certificates will be handled through the Tax Information Box Plus (DIS+) on the MOJE daně portal.

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