The Ministry of Finance has presented a draft law that aims to introduce a modernized electronic sales recording system – so-called EET 2.0 – from January 1, 2027. The new model is based on experiences with the original system and also reflects technological developments in recent years, particularly in the field of digital payments. The goal is to create a simple, technically undemanding, and user-friendly tool for tax administration, contributing to a fair business environment.
Unlike the original version, EET 2.0 is expected to be significantly less administratively burdensome. The recording will primarily apply to so-called contact payments, i.e., transactions conducted in personal contact with customers – not only in cash but also, for example, via card, QR code, vouchers, or gift cards.
A new feature is the effort to make the system more accessible to entrepreneurs. The tax administration will offer a free web application that allows sales recording without the need for specialized cash register devices. At the same time, the amount of data to be submitted will be reduced, and the system will operate fully digitally.
For the smallest entrepreneurs, a special “EET OFF” regime is proposed. This could apply, for example, to entrepreneurs in the first band of the flat-rate tax with annual revenues up to CZK 1 million, who would pay a higher flat contribution instead of recording sales.
The system is expected to be launched from January 2027, with the first month operating in a voluntary pilot mode.
The proposed form of EET 2.0 thus represents an attempt to reintroduce sales recording in a more modern and flexible form, while also aiming to limit tax evasion and reduce the administrative burden on entrepreneurs.
