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Guide · EET 2.0

Czech EET 2.0 from 1 January 2027: who it applies to and what to do now

Updated · Rotomal

From 1 January 2027 Czech EET 2.0 applies to every income-tax payer who takes payments in personal contact with the customer: cash always, and now also card, QR code, meal vouchers and gift vouchers (Act No. 180/2026 Coll.). Remote payments, such as an invoice paid by transfer or an e-shop payment, are not recorded. What to do now: activate recording in MOJE daně, create a recording unit, generate the till certificate and set up your till or the free MOJE eet.

Timeline

DateWhat happens
1 November 2026EET 2.0 available in DIS+ on the MOJE daně portal, with till certificates and recording units (done)
1 December 2026Planned launch of MOJE eet, the Financial Administration's free web till
1 January 2027Act No. 180/2026 Coll. takes effect and EET 2.0 runs normally; pilot mode in January
11 January 2027Last day to file the EET OFF notice for 2027

The timeline the Financial Administration published on 5 June 2026 gave 1 February 2027 for full operation. The current timeline on eet.gov.cz gives regular operation from 1 January with pilot mode in January. Plan for 1 January.

Which payments are recorded

  • Cash: always recorded when the payment is in person.
  • Card and QR payments in person, for example on a terminal at your premises or at the customer's home.
  • Meal vouchers, gift and prepaid cards, vouchers, cheques and crypto-assets.
  • Not recorded: remote payments, such as an invoice paid by bank transfer or an e-shop payment gateway.
  • Not recorded: income that is one-off compared with your usual sales (section 7 of the act).

Who is exempt

  • Individuals in band 1 of the flat tax who opt into EET OFF and pay the surcharge.
  • Vending machines, self-service devices outside premises (only where recording is not reasonably possible) and public toilets.
  • School catering, sales on public transport, rail, air and postal services, betting and gaming, licensed energy and water supply.
  • Christmas carp sales from 18 to 24 December at dedicated premises.
  • The state, regions and municipalities, publicly funded bodies, banks and insurers.
  • The full list is on the What is exempt page on eet.gov.cz.

Step by step

  • Check whether and how far recording applies to you.
  • Prepare a device: phone, tablet, computer or till. With an existing till, ask the vendor whether it will support EET 2.0.
  • Log in to MOJE daně (Online tax office) with bank identity or eObčanka and open Electronic sales recording in DIS+.
  • If you have no DIS+, click Activate. Access arrives within 48 hours; records can take up to 5 business days to appear.
  • Create at least one recording unit: premises, a stall, a vehicle, or yourself if you work at customers' homes. Changes are reported within 15 days.
  • Generate the till certificate for free on the CA EET portal and install it on the device. You need it before the first recorded sale.
  • Record each sale at the latest when it happens. If the connection drops, the data is sent later, within 48 hours at the latest.

Receipts, fines and the tax credit

EET 2.0 does not require printed receipts; the Financial Administration says the duty to print receipts is gone.

Seriously obstructing sales recording or failing to send sales data can be fined up to 500,000 CZK (sections 23 and 24 of the act). The Financial Administration says that at first it will focus on supporting businesses and guidance, not on penalties.

Individuals can claim a sales-recording tax credit of up to 5,000 CZK for the first tax period in which they record a sale (section 35be of the Income Tax Act). With a low tax base it can be lower, or zero. Check it with your accountant.

Questions

Does EET apply to a side business?

Yes. For a sole trader, what matters is not whether the business is a main or side activity, but whether it is business income paid in person. Only one-off income and activities exempted by the act are excluded.

Customers only pay my invoices by transfer. Do I record?

No, remote payments are not recorded. But if you ever take cash or a card on the spot, that is a recorded sale.

Must I print a receipt for the customer?

EET 2.0 does not introduce a printing duty. Till apps can usually print or send a receipt if the customer wants one.

What if my internet is down in January?

If the system does not answer, you record the sale and send the data later, within 48 hours at the latest. Tills with EET 2.0 support usually do this on their own.

How much does an EET 2.0 till cost?

The free MOJE eet costs 0 CZK. Paid apps start, for example, at 100 CZK a month excl. VAT (eÚčtenka, annual billing). Prices checked on 3 November 2026.

Sources

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