The Czech Republic is preparing to restore electronic sales reporting through EET 2.0, a new version of the Electronic Registration of Sales-fiscalization system that ended on January 1, 2023. The proposal is intended to create a reliable digital record of qualifying sales, make undeclared turnover easier to detect, and strengthen the collection of VAT and income taxes. Unlike the previous model, EET 2.0 is designed without mandatory fiscal hardware, without certification of POS products, and without an EET-specific obligation to print paper receipts.

The legislation is still being adopted. The Chamber of Deputies approved Bill 189 on July 15, 2026 and forwarded it to the Senate on July 21. Two Senate committees recommended amendments on August 12, and on August 19 the Senate returned the bill to the Chamber with amendments, rejecting a motion to throw it out. The Chamber must now decide whether to accept the Senate's text or override it, so the final rules may still change before adoption.

Why the Czech Republic is Bringing EET back

EET 1.0 began in 2016 and required covered sales to be transmitted electronically to the Czech tax administration. Its operation was suspended during the COVID-19 period, and the system was abolished on January 1, 2023. The Ministry of Finance now presents EET 2.0 as a measure against the gray economy and unequal competition between businesses that fully report revenue and those that do not.

At the retail level, VAT fraud can begin when a sale is omitted from the seller's records. A near-real-time record of qualifying payments gives the tax administration another data source that can be compared with tax returns, accounting records, and other risk indicators.

How EET 2.0 Can Help Combat VAT Fraud

VAT fraud at retail level may begin when a sale is omitted from the seller's records. Unreported turnover can lead to understated output VAT as well as understated taxable income. EET 2.0 addresses this risk by creating an electronic record for each qualifying payment, including the amount, time, taxpayer, registration unit, POS identifier, and transaction sequence number.

Near-real-time transaction data can be compared with VAT returns, accounts, and other risk indicators, allowing the authorities to focus controls on inconsistencies rather than relying only on random inspections. The Ministry forecasts an annual public-revenue benefit of about CZK 14.4 billion, although this is an estimate. EET 2.0 will supplement—not replace—VAT invoices, bookkeeping, VAT returns, and tax payments.

Scope and Transactions Covered

The proposal generally applies to personal income tax and corporate income tax taxpayers carrying out covered sales in the Czech Republic. The current legislative framework focuses mainly on contact payments made through personal interaction or at the seller's premises. These may include cash, card, QR, voucher, and similar payments, while remote account-to-account payments made without physical contact are generally treated differently.

The system is also designed to record events such as sales, returns, cancellations, advance payments, settlement of advances, and certain pay-in or pay-out operations. Corrections and negative transactions are recorded separately. The proposal contains exemptions for specified entities, activities, and eligible small taxpayers, and these provisions remain especially important because the bill has been returned to the Chamber with amendments.

Core Fiscalization and POS Requirements

EET 2.0 is planned as an online fiscalization model. The Financial Administration states that no special certification will be required for manufacturers, suppliers, service companies, or their POS products. Businesses may use a cash register, POS system, tablet, smartphone, or other suitable solution if it can connect to the internet and comply with the required communication rules. A free MOJE EET web application is also planned for smaller taxpayers.

Taxpayers will register their relevant registration units through DIS+ on the MOJE daně portal and will use cash-register certificates for authentication and digital signing. According to the current interface specification, a POS sends a digitally signed SOAP/XML message over HTTPS containing prescribed transaction data. A successful submission receives an acknowledgment code, POK.

The response-time limit must be set above two seconds. If immediate reporting fails, the data must be resent without undue delay and within 48 hours of the sale. POS systems therefore need certificate management, validation, retry logic, duplicate control, error handling, and an offline queue. EET itself will not require a printed receipt, but separate VAT and consumer rules on invoices or proof of purchase will continue to apply. The Financial Administration confirms this distinction.

Implementation Timeline

The Financial Administration has already opened the Playground test environment for developers, available since July 1, 2026. The current official roadmap provides for DIS+ functions and cash-register certificate generation from November 1, 2026, the MOJE EET application from December 1, 2026, a pilot phase from January 1, 2027, and full operation from February 1, 2027.

These dates should still be treated as planned dates because the legislation has not completed the parliamentary process. Developers can use the existing technical documentation for preparation and testing, but businesses should continue to monitor the final legal text and any amendments adopted during the Senate stage.

Practical Implications for Businesses

EET 2.0 combines real-time sales reporting with a more technology-neutral approach than the earlier system. For retailers and POS suppliers, preparation should focus on identifying transactions that fall within scope, configuring registration units, managing certificates, handling returns and other negative transactions, and ensuring reliable offline recovery.

The most important point is that implementation work can begin on the basis of the published technical specifications, but legal assumptions should not be treated as final until the legislative process is complete. Businesses should align POS development with the official interface while keeping scope, exemptions, and implementation dates configurable in case the final law changes.