EET 2.0 - paragraph wording of the Act Published

The Ministry of Finance has sent the paragraph wording of the new Act on Registration of Sales and on the Amendment of Certain Other Acts to the legislative process. From 19 February 2026, the one-month deadline for sending comments runs. The planned effective date of this Act, including related amendments, is 1 January 2027. 

According to the legislator's announcement, the content of the bill is to introduce the EET 2.0 sales registration system in accordance with the wording of the government's programme statement with the aim of reducing the grey economy, streamlining tax collection and ensuring a fair environment for entrepreneurs across all sectors. 

According to the draft law, corporate and personal income tax payers will record sales made in the Czech Republic. 

The bill envisages the recording of sales in cash, non-cash transfer of funds, through virtual assets, cheques, bills of exchange, through various means of payment for goods or services (e.g. vouchers, gift cards, preloaded cards, tokens, electronic wallets) and in other forms of a similar nature. The only exception to such recorded sales will be payments for the provision of telecommunications services or other services made via the public mobile telephone network. However, the recharging of  an electronic wallet or any card in the specified form will also be recorded.  

Only contact payments at the establishment for goods or services that are received or consumed at the time of payment in the establishment should be recorded. It follows that purchases through the e-shop will not be subject to this obligation if they are not related to the establishment. However, as soon as payment is made for goods or services in an establishment via a mobile phone, it will be a contact payment subject to record. In this context, it is appropriate to mention that payments received in connection with cash on delivery should not have been recorded. 

According to the draft law, a commission agent will also record sales  and it will be possible  to appoint a representative to record sales  (e.g. in the case of various associations or groups). 

According to the proposal, income that is not subject to income tax, is rare in terms of usually received sales or is subject to withholding tax, in the case of natural persons still subject to tax from a separate tax base, will not be recorded. For example, it can be stated that the isolated sale of discarded goods to employees will not have to be recorded, but regular sales of goods in the company store will have to be recorded. 

According to the current wording of the bill, sales will not be recorded by the state, a territorially self-governing entity, a contributory organisation, the CNB, a post office, a bank, a savings bank, an insurance company, a reinsurance company, an investment company and a fund, a securities dealer, a central depository, a pension company and a pension fund.  

A personal income tax payer who is entitled to a ZTP/P card or applies for a surcharge under the terms of the draft amendment to the Income Tax Act (the so-called EET OFF regime) will not have to record sales. 

Furthermore, the proposal does not provide for the recording of revenues from small secondary business activities of public benefit taxpayers, from a relationship related to an employment relationship, from meals and accommodation for pupils and students, from fares, from passenger rail transport, from commercial air transport, from postal services, from gambling, from business in the energy sectors and, according to the Act on Water Supply and Sewerage, from the sale of goods or services through a vending machine,  on board aircraft, from the operation of public toilets and from the pre-Christmas sale of freshwater fish.  

For the actual record-keeping, taxpayers will need certificates for each establishment (registration unit). The taxpayer will be obliged to record the sales at the latest when it is made, by sending the data on the recorded sales to the tax administrator. 

The registered sales will contain the following data: the tax identification number of the registering taxpayer, the designation of the registration unit, the designation of the cash register device, the serial number of the sales, the date and time, the total amount of sales, the identification of the data message, or the accrued amount for subsequent drawdown, or its drawdown, and the tax identification number of the taxpayer who authorised the registering taxpayer to perform this obligation. 

If the response time limit is exceeded (by attempting to record sales), the taxpayer will be obliged to send the data on the recorded sales without delay, but no later than within 48 hours.  

Compliance with the obligations arising from this Act will be checked by the relevant employees of the Tax and Customs Office. Customs officials will have the authority to impose fines on the spot. A  fine of up to CZK 500,000 can be imposed for an offence against the registration of sales.