Today, we would like to follow up on our news article dated 22 July 2026, The Chamber of Deputies Approves the Draft Legislation on EET 2.0 | Schaffer & Partner, in which we informed you that the legislation on sales recording and other related laws, collectively referred to as EET 2.0, had been approved. The new legislation introduces an obligation to obtain a cash register certificate, which requires the prior registration of each business unit.
A business unit is a new concept that did not exist under the original EET system. Its correct definition will be essential for setting up the entire sales recording system. Business units, without which it will not be possible to obtain a cash register certificate or commence sales recording, may be notified via the Plus Tax Information Portal (DIS+) from 1 November 2026.
A business unit is defined as a location, means or online environment through which an entrepreneur conducts business activities. In particular, it may include:
- a business establishment or a functionally separate part thereof;
- a website or application;
- a means of transport;
- a mobile business establishment without a fixed address (e.g. a market stall or food truck);
- a so-called residual category intended for entrepreneurs without permanent business premises who accept payments at customers’ locations (the location is determined based on the entrepreneur’s registered office).
For each business unit, the following information must be provided in particular: its type, identification details (e.g. address, website URL or vehicle registration number), the predominant type of business activity according to the CZ-NACE classification, and whether reportable sales are carried out through that unit. The name of the business unit may also be provided on an optional basis for internal reference.
It must also be stated separately whether sales are recorded through the unit under indirect representation, i.e. in the entrepreneur’s own name but on behalf of another person, typically in the capacity of a commission agent.
If an entrepreneur receives reportable sales through at least one business unit, they are required to notify all business units through which they receive sales. This obligation also applies to units through which the sales themselves are not subject to recording.
It is also important to remember that the predominant type of business activity must be specified separately for each business unit, rather than for the entrepreneur as a whole.
A typical example is a combination of a brick-and-mortar shop and an e-shop. Although remote payments made through a payment gateway are not subject to recording, the e-shop itself must still be notified as a business unit.
Once the business units have been notified, it will be possible to generate a free cash register certificate, which is required for sales recording. The business units must be notified before the certificate can be obtained.
Any changes to the reported information, such as opening a new business establishment or changing an address, must be notified no later than 15 days after the change occurs.
As the EET 2.0 system is scheduled to launch on 1 January 2027, entrepreneurs with multiple business establishments, different business activities or several sales channels are particularly advised to start mapping their business units now.
