EET 2.0 from 1 January 2027: who must record sales and how to prepare
In recent weeks the Czech Financial Administration (Finanční správa) has been sending a notice to taxpayers' data boxes (datové schránky) about the new electronic registration of sales, EET 2.0, mandatory from 1 January 2027. Here is a summary.
An information letter, not a tax audit
The letter goes to everyone who reports business income in their income tax return. The Financial Administration itself points out that receiving it does not automatically mean you must record sales: it only asks you to check whether your business meets the statutory conditions. No reply is required.
Who must record sales
The obligation covers business income received through an in-person payment (kontaktní platba), i.e. a payment received directly from the customer:
- in cash;
- by card, QR code, payment app or other means;
- at your premises or, for example, in your vehicle, when goods are delivered or a service is provided.
Who does not
- payments the customer makes remotely, for example by bank transfer from home or the office;
- income that is not business income;
- certain types of receipts and certain lines of business excluded by law.
In practice: if you invoice and your customers pay only by bank transfer, EET generally does not apply to you.
Flat-tax regime (paušální režim): EET OFF
Self-employed individuals (OSVČ) in the first band of the flat-tax regime with annual income up to CZK 1 million may opt for EET OFF: they are exempt from recording sales in exchange for a CZK 1,400 increase in the monthly flat-tax payment. The choice applies for the whole year and cannot be changed during it.
The notice of entry for 2027 must be filed by 11 January 2027, including by those joining the flat-tax regime from 2027; a late notice is not valid. Anyone starting a business during 2027 files it no later than the day the business starts.
If you must record sales: 5 steps to prepare
Everything is done online in the MOJE daně portal, in the Online finanční úřad section (DIS+). EET can be activated from November 2026.
- Log in to DIS+ with an electronic identity (bank identity, eObčanka, etc.), with your data box credentials or with credentials issued by the Financial Administration. If DIS+ is not yet active, activate it on the portal.
- Activate the EET service in DIS+.
- Create a registration unit (evidenční jednotka), i.e. the point where you receive payments: a shop, a mobile point of sale, a vending machine, a website or app, a vehicle, or yourself if you provide services away from fixed premises.
- Generate the cash register certificate, free of charge through the certification portal (CA EET), and store it securely.
- Choose your cash register tool: a tablet, computer, mobile phone with a dedicated app, or an internet-connected POS system. The certificate is uploaded to the device or installed by your POS supplier. Check in good time with your supplier that the system is ready for EET 2.0.
For the smallest businesses, the Financial Administration will offer the free MOJE eet web app from December 2026: once it is linked to DIS+, the app handles the certificate automatically.
For January 2027 the Financial Administration has announced a mainly guidance-based, supportive approach. This is not a postponement: the obligation to record sales applies from 1 January 2027.
Official information
- Official website: eet.gov.cz, including a step-by-step activation video.
- Financial Administration information line: +420 953 109 109 (Mon–Thu 9:00–17:00, Fri 9:00–14:00).
If you are not sure whether EET applies to you, or would like help activating it in DIS+, contact us: we will review your situation and, if needed, guide you through the steps.
Sources:
- Czech Financial Administration – EET 2.0 (in Czech)
- Ministry of Finance – Chamber of Deputies confirms EET 2.0 (in Czech)
- BusinessInfo.cz – EET OFF and the 11 January 2027 deadline (in Czech)
General information, current as at the date of publication; it does not constitute advice on any specific case.