From 1 January 2027, electronic sales reporting — EET 2.0 (elektronická evidence tržeb) — will return to the Czech Republic. President Petr Pavel signed the legislation on 17 September 2026. Act No. 180/2026 Coll. was published on 7 October 2026.
Who Must Report Sales
The obligation applies to self-employed individuals (OSVČ) and legal entities, including limited liability companies (s.r.o.). However, not every payment received needs to be reported. Only payments that meet all three of the following conditions are covered:
- They constitute income from business activities.
- They meet the requirements regarding the payment method — primarily contact payments or cash payments.
- They do not fall within any of the statutory exemptions.
The reporting obligation therefore applies only to payments that meet the statutory criteria and are not exempt.
For companies that keep accounting records, what matters is when payment is actually received, not when an invoice is issued or revenue is recognised in the accounts.
Which Payments Must Be Reported
A contact payment is a payment made during face-to-face interaction with a business owner or their employee, or at their business premises or in their vehicle, in connection with the purchase of goods or services. This includes both cash and cashless payments.
For business revenue received in the Czech Republic that is not covered by an exemption, the following rules apply:
| Payment method | Is EET reporting required? |
|---|---|
| Cash received by the business | Yes, including payments received without face-to-face contact and outside business premises |
| Card payment through a terminal | Yes |
| QR code or bank transfer paid on site — for example, at a salon or office | Yes |
| Invoice paid by bank transfer from the customer’s home or office | No, if payment is made remotely without face-to-face contact |
| Payment through an online shop’s payment gateway | No, if payment is made remotely, outside business premises |
| Cash on delivery collected by a postal service operator and then transferred to the business’s bank account | Not treated as a contact payment; the business does not need to report it |
Using a cashless payment method does not, in itself, exempt a transaction from EET. What matters is where and under what circumstances the customer pays. The rules also cover other payment methods, including vouchers, gift cards and crypto-assets, where the transaction meets the statutory conditions. (EET 2.0 — modern sales reporting)
Does Revenue Received Abroad Need to Be Reported
EET applies to revenue received within the Czech Republic. For tax non-residents, the obligation concerns Czech-source income and payments received in the Czech Republic. Businesses operating internationally therefore need to establish first whether a particular transaction falls within the Czech reporting rules.
A separate issue arises where the same revenue must be reported under both Czech law and the law of another country. A mechanism is provided for such cases to avoid duplicate reporting.
When Reporting Abroad Provides an Exemption from Czech EET
The same revenue does not need to be reported again if all of the following conditions are met:
- The business is required to report that revenue under the law of another country.
- The foreign reporting system is comparable to Czech EET 2.0.
- An international agreement on the exchange of tax information is in force between the Czech Republic and that country.
- Under that agreement, the Czech tax administration can obtain comparable information about the reported revenue.
Keeping ordinary accounting records abroad is not sufficient. For example, a requirement to maintain an internal sales ledger does not, by itself, make a foreign system comparable to EET. It must be possible to obtain information equivalent in scope to that required by Czech law.
If the exemption conditions are not met, revenue that falls within the scope of Czech EET must also be reported in the Czech Republic. Businesses operating in several countries should assess these conditions separately for each foreign system they use.
What Will Change Compared with the Previous EET System
There will be no requirement to print a receipt specifically for EET. The new law does not impose such an obligation. However, other legislation, such as consumer protection or VAT rules, may still require a document to be issued to the customer.
The amount of data to be submitted has been reduced. The system receives details of the business, the date and time of payment, the amount, the transaction number, the reporting unit and the cash register device.
Data may be submitted later in the event of an internet outage. They must be sent as soon as the connection is restored, but no later than 48 hours after the transaction.
Who Can Use EET OFF
Some small businesses will be able to opt into EET OFF, a voluntary scheme offering an exemption from sales reporting in exchange for an additional payment.
The scheme is available to self-employed individuals in the first band of the flat-rate tax regime (první pásmo paušálního režimu) whose income from self-employment in the previous tax period did not exceed CZK 1 million, provided they meet the other entry conditions. It is not available to legal entities.
The additional payment is CZK 1,400 per month, on top of the regular flat-rate advance payment. A low income or participation in the flat-rate tax regime does not automatically exempt a business from EET — a separate notification is required to join EET OFF.
To use the scheme from the beginning of 2027, the notification must be submitted no later than 11 January 2027. A notification submitted after the deadline is ineffective, and a missed deadline cannot be extended retrospectively.
How to Prepare for EET 2.0
1. Identify Which Transactions Must Be Reported
List the payment methods your business accepts and review the applicable exemptions with your accountant. For international activities, separately assess where the revenue is received and whether reporting it in a foreign system qualifies for an exemption.
2. Choose a Suitable Cash Register Solution
You do not necessarily need to buy a new cash register. Existing equipment can be used if it supports EET 2.0, as can a compatible solution on a computer, tablet or smartphone.
A free web application, MOJE eet, is planned for small businesses. According to the published timetable, it is scheduled to launch on 1 December 2026. Check with your supplier in advance whether your existing cash register is compatible.
3. Connect through DIS+ and Obtain a Certificate
From 1 November 2026, businesses will be able to connect to EET through the DIS+ tax account on the MOJE daně portal.
Before reporting begins, you must register the details of your reporting units (evidenční jednotky), obtain a cash register certificate and install it in the solution you use. A reporting unit may be a shop or office, but also a website, a vehicle or the business owner themselves when operating outside such locations.
4. Test the System and Train Your Staff
Before mandatory reporting begins, test the submission of payments, refunds and corrections, as well as the transmission of data after a connection failure. Staff should understand which payments must be reported through EET and what to do if an error occurs.
Mandatory reporting starts on 1 January 2027. Although the official timetable describes January as a pilot period, standard sales reporting will already apply. The reporting obligation is not postponed until February.
Tax Credit and Penalties
Self-employed individuals will be eligible for a one-off EET tax credit (sleva na evidenci tržeb) of up to CZK 5,000. It can be claimed in the first tax period in which the individual reports revenue subject to mandatory reporting. The actual amount depends on the tax base from self-employment and the basic taxpayer tax credit — not everyone will be able to claim the full CZK 5,000.
Failure to comply with the obligation to submit sales data may result in a fine of up to CZK 500,000. This is the maximum penalty, not a fixed fine for every error.
Need Help Preparing for EET 2.0
If you are unsure which of your business payments fall within EET, how to handle transactions reported abroad, or whether EET OFF is right for you, contact DoMyTax.
Through our tax consulting services, we can help you understand the requirements as they apply to your situation. Our accounting support for companies and self-employed individuals can help you organise your accounting records and documentation in line with the new rules.
To contact us:
💬 Chat with us online: DoMyTax
📞 Call us: +420 228 229 092
📧 Email us: info@domytax.cz
📍 Visit our office: Vista House, Na Pankráci 30, 140 00 Nusle, Prague
