The obligation to register sales under EET 2.0 depends on where and how the payment happens, not on the nationality of the entrepreneur or the country where the company is incorporated. Walk through the situations below to see where your business stands.
1. You have premises or sell in person in the Czech Republic
If you run a shop, restaurant, salon, market stall, pop-up, or pick-up point in the Czech Republic and accept contact payments there (cash, a card terminal on site, or a QR payment made in person), EET 2.0 applies to you regardless of where your business is registered. This includes foreign entrepreneurs selling at Czech markets, festivals, or trade fairs.
Yes, EET 2.0 applies
- • Brick-and-mortar shop or restaurant in the Czech Republic
- • Stall at a Czech market, festival, or fair
- • Services performed in the Czech Republic, paid on the spot
- • Pick-up point in the Czech Republic with payment on collection
No, EET 2.0 does not apply
- • Selling to Czech customers remotely from abroad
- • Payments by bank transfer or online payment gateway
- • Remote B2B invoicing to Czech companies
- • Business conducted entirely outside the Czech Republic
2. You sell to Czech customers from abroad (e-commerce)
Cross-border e-commerce with remote payments only (online card payment, payment gateway, bank transfer) does not fall under EET 2.0, because no contact payment takes place. The obligation can arise only where an in-person payment happens on Czech territory, for example if you operate a Czech pick-up point where customers pay cash on collection.
3. You sell through marketplaces
Selling through online marketplaces where customers pay online is a remote payment and is not registered under EET 2.0. What matters again is whether you, as the seller, accept any in-person payment in the Czech Republic, for instance cash on personal handover of goods.
4. Tax registration in the Czech Republic
Doing business in the Czech Republic generally comes with Czech tax obligations, such as registering with the tax office and obtaining a Czech tax identification number (DIČ), and possibly VAT registration depending on your activity and turnover. These obligations exist independently of EET 2.0 and are not covered in detail here; for your specific situation consult a Czech tax advisor. For EET 2.0 itself, businesses will generate their signing certificate free of charge in the DIS+ tax information mailbox from 1 November 2026, as described in How to prepare.
Still unsure?
Read the plain-English overview EET 2.0: Czech Sales Registration Explained and the FAQ for expats and foreign businesses. The interactive calculator walks you through five questions (in Czech only). Detailed Czech guide: Koho se EET 2.0 týká.
Disclaimer: This is an independent guide, not operated by the Czech Financial Administration. The EET 2.0 bill is still in the Czech Parliament and details may change. Sources (in Czech): cited sources.