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EET
English guide

EET 2.0: Czech Sales Registration Explained

What the new Czech electronic sales registration means for entrepreneurs and businesses, in plain English.

Quick answer
EET 2.0 is the Czech electronic sales registration system effective 1 January 2027. It applies to businesses accepting in-person payments in the Czech Republic (cash, card at the point of sale, QR). Remote payments such as bank transfers are exempt.

The Czech Republic is reintroducing electronic sales registration, known as EET 2.0 (Elektronická evidence tržeb). The bill was approved by the government on 4 May 2026 and takes effect on 1 January 2027. This guide summarises the essentials for foreign entrepreneurs and English-speaking businesses operating in the Czech Republic. It is an independent guide, not operated by the Czech Financial Administration.

Who is affected

The deciding factor is how and where your customers pay, not your nationality or where your company is registered. Only contact payments, payments made in person at the point of sale, must be registered.

Must be registered

  • • Cash accepted on site in the Czech Republic
  • • Card payments on an in-store terminal
  • • QR code payments made in person at the point of sale
  • • Meal vouchers accepted on site

Not registered

  • • Bank transfers and invoices paid remotely
  • • Online card payments via a payment gateway
  • • E-commerce with online-only payments
  • • Remote B2B invoicing

Not sure whether your business falls under EET 2.0? See our decision guide for foreign entrepreneurs. You can also try the interactive calculator (available in Czech only).

Key dates

  • 1 July 2026: test environment opens for cash register and accounting software developers.
  • 1 November 2026: EET 2.0 features become available in the DIS+ tax information mailbox, including free certificate generation.
  • 1 December 2026: launch of MOJE EET, the free official app for the smallest businesses with a limited number of transactions.
  • 1 January 2027: the law takes effect and registration of contact payments becomes mandatory.

Step-by-step preparation with these deadlines: How to prepare for EET 2.0. Full Czech timeline: harmonogram.

The free MOJE EET app

The Financial Administration will provide MOJE EET, a free app for the smallest businesses with a limited number of transactions, launching on 1 December 2026. A smartphone or tablet is enough; no paid cash register is required. Details (in Czech): MOJE EET app.

Receipts and simplifications

Compared with the original EET (2016 to 2020), EET 2.0 is simpler: there is a single online mode, printing a receipt is not mandatory(customers may ask for one), and no VAT breakdown or product details are reported. Entrepreneurs in the first band of the Czech lump-sum tax (paušální daň, income up to CZK 1 million) can opt for the EET OFF regime and skip registration entirely by paying CZK 1,500 per month in lump-sum tax plus mandatory insurance. Comparison (in Czech): EET 1.0 vs 2.0.

Penalties

Serious obstruction of sales registration or failure to report a sale can be fined up to CZK 500,000. Minor breaches, such as not displaying the mandatory information notice, carry fines up to CZK 50,000. Details (in Czech): penalties and sanctions.

English resources on this site

The main pillar pages are in Czech: What is EET 2.0, Who it applies to, Czech FAQ.

Disclaimer: This is an independent guide, not operated by the Czech Financial Administration or any government body. The EET 2.0 bill is still being debated in the Czech Parliament and details may change. Sources (in Czech): cited sources.