- The Ministry of Finance proposed a new Sales Registration Act in February 2026 to reintroduce electronic sales registration (EET) from 2027.
- All proposed changes are part of the Sales Registration Act, not a separate VAT Act amendment, and depend on the passage of EET 2.0.
- The proposal is currently in the internal comment phase and may change.
- The draft law shortens the period for returning VAT deductions on unpaid invoices from 6 to 3 months after due date, effective from January 1, 2025.
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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