- The Ministry of Finance proposed a new Sales Registration Act in February 2026 to reintroduce electronic sales registration (EET) from 2027.
- All changes are part of the Sales Registration Act, not a VAT Act amendment, and depend on the passage of EET 2.0.
- The proposal is currently under internal review and may change.
- The Act expands the ability to adjust VAT bases for small uncollectible receivables: the limit increases to 20,000 CZK (from 10,000 CZK), and the overdue period shortens to 3 months (from 6 months), provided the creditor has sent at least two written reminders.
- These changes aim to simplify procedures and reduce administrative burdens for debt collection.
Source: accace.cz
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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