EET 2.0 in the Czech Republic: What Foreign-Owned Businesses Must Set Up Before 2027
From 1 January 2027, any business in the Czech Republic that takes payments face to face — cash, a card terminal, a QR code at the counter — must send each sale electronically to the Financial Administration the moment it happens. Parliament finalised the law on 9 September 2026. Certificates and premises registration open on 1 November 2026. Pure online and invoice-based sales stay outside the system.
Updated: 2026-09-18 · Tax year 2026. The Act on Sales Records was delivered to the President on 11 September 2026 and has not yet been published in the Collection of Laws. General information, not legal or tax advice.
Where the law stands
The original EET ran from 2016 until it was abolished at the end of 2022. “EET 2.0” passed the Chamber of Deputies on 15 July 2026; the Senate returned it with amendments on 19 August, and on 9 September the Chamber overrode the Senate. The President has until 26 September 2026 to sign, and a veto could be overridden by the same absolute majority. Plan for a 1 January 2027 start.
Does EET 2.0 apply to your business?
The test is not your industry but how the customer pays. The law covers income-tax payers — companies and sole traders — for sales made in the Czech Republic, and it records only “contact payments”: payments made in personal contact with you, or at your premises or in your vehicle when you deliver goods or services. Cash, cards, mobile wallets, vouchers, cheques and crypto all count when paid that way.
| Business model | Recorded from 2027? |
|---|---|
| Restaurant, café, bar | Yes — cash and card at the table or counter |
| Shop, market stall, kiosk | Yes |
| Hair salon, car repair, tradesperson paid on site | Yes |
| E-shop paid through an online card gateway | No — a distance payment, not a contact payment |
| B2B services invoiced and paid by bank transfer | No |
| Short-term rental paid through the booking platform | Generally no; yes if the guest pays you cash or card on arrival |
| Vending machines, public toilets | No — expressly excluded |
| Banks, insurers, payment and crypto-asset service providers | No — expressly excluded |
A new company does not record sales made before it receives its tax number (DIČ) and in the 10 days after. Whether a foreign company without a Czech branch or permanent establishment is caught depends on its Czech tax position — check before assuming either way. Online sellers should look at the VAT rules for Czech e-commerce companies instead; distance sales are handled through VAT and OSS, not EET.
Key dates
| Date | What happens |
|---|---|
| 1 July 2026 | Test environment (“Playground”) for cash-register software vendors |
| 1 November 2026 | Register your sales points and generate certificates in the tax portal |
| 1 December 2026 | Free “MOJE eet” web app available for small businesses |
| 1 January 2027 | Recording becomes mandatory |
What you need to set up
- Get access to the MOJE daně tax portal. Registration of sales points and certificates runs through the taxpayer’s personal tax information box (DIS+). For a Czech s.r.o. with a foreign director, the practical route is logging in with the company’s data box credentials. If nobody in the company actively uses the data box, fix that first — see our guide to the Czech company data box.
- Register every “sales unit” before your first recorded sale. The law uses four types: premises, a website or app that gives access to goods or services, a vehicle used to sell, and activity carried on elsewhere. For each one you report its identification, type, main activity and whether contact payments are taken there. Changes must be reported within 15 days.
- Generate certificates. The law requires you to obtain as many certificates as you need to record all sales properly before the first one, to protect them from misuse and to report any compromise without delay.
- Choose your recording tool. Either cash-register software connected to the system (many devices from the old EET can be reused, according to the Ministry) or the free MOJE eet app on a phone or tablet.
- Configure the connection. Each sale is sent at the moment of payment. You set a response timeout of at least 2 seconds. If the connection fails, the data must be sent as soon as the problem is fixed, and no later than 48 hours after the sale.
- Brief your staff. Refunds and corrections are recorded as negative sales. Deposits paid in person and prepaid vouchers (and their later redemption) are recorded too, with their own data fields.
What gets sent — and what does not
Each message carries your ID, the sales unit and device, a serial number, date, time and the total in CZK. There is no VAT breakdown, no item list and no customer data, and the new law contains no obligation to print or issue receipts.
Costs, relief and the “EET OFF” option
- One-off tax credit of up to CZK 5,000. Individuals (sole traders) can claim it for the first tax year in which they record a sale. It is capped at 15% of their business tax base minus the basic personal credit, so a low-profit trader may get less. Companies do not get this credit.
- EET OFF for the smallest sole traders. A sole trader in band 1 of the flat-tax regime (paušální daň) whose business income in the previous year did not exceed CZK 1,000,000 can opt out of recording by paying a surcharge of CZK 1,400 a month on top of the flat tax. The notice must be filed by the 10th day of the tax year (10 January), or together with entering the flat-tax regime. A late notice is invalid and cannot be excused. Foreign freelancers on the flat tax should compare the surcharge (CZK 16,800 a year) with the effort of using the free app — see freelancing in the Czech Republic as a foreigner.
Penalties
Failing to send sales data is an offence punishable by a fine of up to CZK 500,000, and the same ceiling applies to seriously obstructing the records. Checks are carried out by the Financial Administration and also by Customs officers, who can impose fines on the spot.
Two more 2027 changes for hospitality businesses
- 12% VAT on non-alcoholic drinks served in restaurants. Until now most drinks served with meals were taxed at 21%; from 2027 only alcoholic drinks are carved out of the reduced catering rate. Current rates are in our Czech VAT guide.
- Tax-free tips for employees. Voluntary tips received by catering staff become exempt from income tax up to a share of 7% of the employer’s monthly catering revenue. The employer is treated as the payer, so tips must be tracked in payroll.
We handle Czech bookkeeping, VAT and payroll for foreign-owned companies. As part of our accounting services, we can check whether EET 2.0 applies to you and make sure your first recorded sale in January is set up correctly.
FAQ
When does EET 2.0 start in the Czech Republic?
Recording is mandatory from 1 January 2027. Registration of sales units and certificates opens on 1 November 2026.
Do Czech e-shops have to use EET 2.0?
Not for payments made remotely through an online payment gateway or by bank transfer. Only contact payments are recorded. If an e-shop also accepts cash or card on collection at a shop or pick-up point it operates, those payments are recorded.
What is EET OFF?
An opt-out for sole traders in band 1 of the flat-tax regime whose business income last year did not exceed CZK 1,000,000. They pay an extra CZK 1,400 a month instead of recording sales.