On 3 June 2026, the Chamber of Deputies supported, in the first reading, the government proposal to reintroduce the Electronic Registration of Sales, known in Czech as elektronická evidence tržeb or EET.
The proposal has not yet completed the full legislative process. It still needs to be discussed further by the Chamber of Deputies and then by the Senate. Therefore, the final wording may still change. However, based on the current proposal, the government intends to launch the new system, referred to as EET 2.0, from 1 January 2027.
What is EET?
EET is a system under which certain business revenues are reported electronically to the Czech Financial Administration. The original EET system was abolished as of 1 January 2023.
The new version is presented by the Ministry of Finance as a more modern and less burdensome model. According to the Ministry, the main goal is to support fair competition, improve tax collection and reduce the space for undeclared cash or similar sales.
What transactions should be covered?
According to the current proposal, EET 2.0 should apply mainly to so-called contact payments. These are payments made in direct personal contact with the customer, typically:
- cash payments,
- card payments made in person,
- QR payments made on site,
- and other similar payments made directly at the point of sale.
The Ministry of Finance states that ordinary bank transfers made remotely should not be subject to EET. The focus should therefore be on transactions where the customer and the seller are physically present or where the payment is connected with an in-person sale.
This could be relevant mainly for restaurants, cafés, shops, beauty and wellness services, accommodation providers, craftsmen, market sellers and other businesses receiving payments directly from customers.
How should EET 2.0 differ from the previous system?
The proposal contains several changes compared to the previous EET system.
First, businesses should no longer be required to print receipts automatically only because of EET. A receipt should be issued only if the customer asks for one.
Second, the amount of data sent to the Financial Administration should be reduced. According to the Ministry of Finance, the system should not collect information about the specific goods or services purchased, nor information about the customer. The reported data should be limited mainly to basic information about the transaction, such as the taxpayer identification, date, time, amount, business premises and transaction number.
Third, the Financial Administration should provide a free solution for the smallest businesses. According to the current information, this should be available for mobile phones, tablets or computers.
Fourth, existing cash register systems from the previous EET period should in many cases be usable after an update.
EET OFF for the smallest entrepreneurs
The proposal also includes a special EET OFF regime for some of the smallest entrepreneurs.
According to the Ministry of Finance, this regime should be available to entrepreneurs in the first band of the Czech flat tax regime with annual income up to CZK 1 million. Instead of using EET, they would pay a higher flat tax.
This may be relevant for some small self-employed individuals, but it will always be necessary to check whether the entrepreneur meets all conditions for the flat tax regime and whether this option is financially and administratively beneficial in their specific situation.
What could this mean in practice?
If EET 2.0 is approved in the proposed form, businesses receiving in-person payments should prepare for several practical steps:
- They may need to check whether their current cash register, POS system, invoicing tool or payment solution will support EET 2.0.
- They may need to obtain access to the EET functions in the DIS+ tax portal and generate the necessary certificates.
- Businesses using older EET equipment should verify with their software or cash register provider whether an update will be available.
- Small entrepreneurs should consider whether they may qualify for EET OFF and whether it makes sense for them.
- Businesses should review how they distinguish contact payments from ordinary remote bank transfers.
- Entrepreneurs who currently operate mostly in cash should expect that their sales reporting may become more visible to the tax authorities.
Expected timetable
Based on the information published by the Ministry of Finance, the expected timetable is as follows:
- technical instructions for cash register system developers should be published in mid-June 2026,
- a test environment for developers should be available from 1 July 2026,
- EET 2.0 functions in DIS+, including certificate generation, should be available from 1 November 2026,
- the MOJE EET application should be launched from 1 December 2026,
- the system should start from 1 January 2027, with January 2027 expected to work as a trial period.
This timetable depends on the legislative process and may still change.
Related tax changes
The EET 2.0 proposal is also connected with several other planned tax changes. According to the Ministry of Finance, these include, for example, the proposed exemption of voluntary tips in gastronomy from tax and social and health insurance contributions, a reduced VAT rate of 12% for non-alcoholic beverages in restaurant services, and the return of some previously abolished personal income tax reliefs, such as the student tax credit and the preschool fee tax credit.
These related changes should be monitored separately, as their final wording may still change during the legislative process.
What should businesses do now?
At this stage, no immediate registration is required only because the proposal passed the first reading. The law is not final yet.
However, businesses that receive payments from customers in person should monitor the legislative process and start checking whether their payment and cash register systems will be technically ready if EET 2.0 is adopted.
For freelancers and small businesses, the most important question will be whether they fall within the scope of EET 2.0 at all, whether they receive contact payments, and whether they may qualify for the EET OFF regime.
We will continue monitoring the legislative process.