The government of the Czech Republic has approved a bill introducing EET 2.0, a new form of electronic registration of sales. The system is to apply to both natural persons and legal entities that receive recorded sales. Therefore, it does not only apply to small entrepreneurs, but generally to all entities that meet the legal conditions for sales registration.

The obligation to make records will apply to so-called contact payments; this means the payments made during personal contact with a customer or at commercial premises or outlets. These include, in particular, cash payments, card payments, QR payments, and other methods of payment on the spot. On the other hand, payments made remotely (e.g. by bank transfer) will not be subject to recording.

The bill also includes voluntary exemptions from EET for the smallest entrepreneurs subject to the 1st flat-rate tax band and having incomes of up to CZK 1 million. Instead of recording sales, however, they will be required to pay increased flat-rate advance payments (by CZK 1,400 per month).

The system is scheduled to be launched on January 1, 2027. The Financial Administration publishes the most frequently asked questions of the public on its website in this regard.

Are you not sure what impacts EET 2.0 may bring to your business?

KODAP advisers are at your disposal.