EET Is Coming Back in 2027: What You Need to Know

EET Is Coming Back in 2027: What You Need to Know

Electronic registration of sales (EET) is returning to the Czech Republic. The new version, called EET 2.0, was approved by Parliament and signed by the President in September 2026. Here is a quick overview of the basics.

When does it start?
EET 2.0 applies from 1 January 2027. January 2027 is planned as a pilot phase. The system opens to businesses on 1 November 2026, when you can download your authentication certificate via the MOJE daně portal.

Who has to register sales?
In principle, every entrepreneur (self-employed individual or company) who accepts payments from customers in person in the Czech Republic. Exemptions include, for example, vending machines, public transport, banks and public institutions.
Small self-employed persons in the first band of the flat-rate tax regime (income up to CZK 1 million) can choose the "EET OFF" option instead. They pay an extra CZK 1,400 per month on top of their flat-tax payment. The deadline to opt in for 2027 is 11 January 2027. A late notification has no effect and cannot be fixed.

Which payments are covered?
All payments made in person: cash, card, QR code payments, vouchers and similar. Online payments, such as e-shop payment gateways, are not covered.

How does it work?
You can use a cash register, a tablet, a phone, or the free MOJE eet web app from the Financial Administration (available from 1 December 2026). Only basic data about each transaction is sent, without item details. Unlike the old EET, you no longer have to issue a receipt unless the customer asks for one.

More to come
We will publish more details soon, including practical steps for getting ready and whether EET OFF makes sense for you. If you have questions about how EET 2.0 affects your business, contact us.