EET 2.0 from 1 January 2027: what foreign entrepreneurs in Czechia need to know

Updated: 11 November 2026

From 1 January 2027, electronic registration of sales — EET 2.0 — applies again in Czechia. The President signed the law on 17 September 2026. If you work as an OSVČ (sole trader) or run an s.r.o. and accept payments from customers in person, it most likely applies to you.

Who EET 2.0 applies to

The obligation applies to individuals and companies doing business who receive sales that must be registered. What matters is the method of payment, not whether it is cash or cashless: if a customer pays you in person or at your premises, the payment falls under EET.

Which payments are registered

• card payment at the premises;
• QR-code payment on site;
• payment by phone or smartwatch;
• bank transfer made directly during a personal meeting;
• vouchers, meal vouchers (stravenky) and prepaid cards at the premises;
• cash — even outside personal contact, unless an exemption applies.

Not registered are payments “at a distance”: an invoice paid by transfer from home, payment via an online gateway, an e-shop purchase without personal contact. If a delivery company collects cash on delivery, the seller has no EET obligation.

How it works in practice

Only basic data is sent for each sale: the taxpayer ID, the till, the receipt number, the date and time and the amount. Goods, customer data and VAT rates are not transmitted. If the internet goes down, you can keep working — the data must be sent within 48 hours. Mistakes are corrected with a new record with a negative amount.

Receipts

There is no general obligation to print a receipt for every payment. A receipt is issued only if the customer asks for it.

EET OFF exemption for the flat-rate tax

Individuals in band 1 of the flat-rate tax (paušální daň) whose business income for the previous year did not exceed CZK 1 million can choose EET OFF mode. It costs a surcharge of CZK 1,400 a month (the band 1 tax including the surcharge is CZK 1,500 a month). The notification must be filed by 11 January 2027 — a later notification is invalid.

Tax discount of up to CZK 5,000

For the year in which you first register sales, you can claim a one-off discount of up to CZK 5,000. It is capped at the difference between 15 % of the partial tax base from business and the basic taxpayer discount, so in some cases it will be lower.

Key dates

• 1.11.2026 — in DIS+ on the MOJE daně portal you can register for EET, create premises and obtain a till certificate.
• 1.12.2026 — launch of the free MOJE eet app (for small businesses, up to two premises, runs in a browser).
• 1.1.2027 — mandatory registration starts.
• 11.1.2027 — deadline for the EET OFF notification.

What to do now

1. Check whether you accept “face-to-face” payments.
2. If you pay the flat-rate tax in band 1 with income up to CZK 1 million, decide whether EET OFF pays off for you.
3. Register in DIS+ and get a certificate.
4. Choose a till: MOJE eet or a POS system that supports EET 2.0.

Sources

• Financial Administration of the Czech Republic — EET 2.0 press release (22.9.2026)
• Vyfakturuj.cz — EET 2.0: who it applies to

This article is for general information only and is not legal or tax advice. Check the current rules before making a decision, or contact us.