Small Businesses to Choose Between Flat Tax or EET 2.0 Under New 2027 Legislation

• Small businesses can choose between paying a flat tax or complying with the new electronic sales records system (EET 2.0), expected to start in January 2027.
• The flat tax is available to self-employed individuals who are not VAT payers and have annual business income under CZK 2 million, with about 125,000 currently registered.
• The EET 2.0 draft bill will be completed by mid-February, with government approval and parliamentary reading expected in the first half of the year.
• EET 2.0 will apply to traders, restaurateurs, and craftsmen, aiming to create fairer business conditions, reduce the grey economy, and increase state revenues.
• The International Monetary Fund supports the reintroduction of EET 2.0 to help curb tax evasion.

Source: fiscal-requirements.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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