Czech Republic Plans EET 2.0: New Electronic Sales Reporting Regime from January 2027

• The Czech government plans to reintroduce its Electronic Reporting of Sales (EET) system as “EET 2.0” from January 2027, starting with a pilot phase.
• EET 2.0 will require real-time reporting of in-person payments (cash, card, QR code), but paper receipts will no longer be mandatory.
• Small businesses with annual revenues below CZK 1 million can opt out or use a simplified regime.
• The system aims to increase VAT and income tax revenue by CZK 14–15 billion annually by reducing tax evasion.
• EET 2.0 is a real-time B2C sales reporting tool, not classic e-invoicing, and aligns with broader European trends toward continuous transaction controls.

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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