- The draft outlines EET 2.0 sales record rules, including who must record sales, what counts as recorded sales, and which payments, sales, and taxpayers are exempt.
- It defines registration units (stores, websites, apps), required certificates, and the mandatory XML data to be sent to the tax authority for each sale.
- It also covers reporting deadlines, the 48-hour fallback rule, and tax authority verification measures such as control purchases.
- The draft introduces offences and penalties of up to CZK 500,000, plus a new surcharge exemption for small flat-rate taxpayers.
- It includes related amendments to the Income Tax and VAT Acts, with some provisions planned to apply from 2027.
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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