- The Ministry of Finance has submitted the new Act on Sales Records (EET 2.0) for legislative review, with a one-month comment period starting 19 February 2026; the Act is set to take effect on 1 January 2027.
- The Act aims to reduce the gray economy, improve tax collection, and ensure fair business practices.
- All corporate and individual income taxpayers in the Czech Republic must record in-person sales paid by various means, except for certain telecommunications payments and online e-shop purchases not linked to an establishment.
- Commission agents must record sales; representatives can be authorized to record sales for groups or associations.
- Exemptions include certain non-taxable income, sales by specific institutions (e.g., banks, state entities), and specific activities such as fares, gambling, and vending machines.
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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