EET 2.0: Simplified Sales Registration, Lower Taxes, and Flexible Options for Small Entrepreneurs

EET 2.0 streamlines sales recording for entrepreneurs, reduces administrative burden, and uses modern technology, with compatibility for existing EET 1.0 equipment.
Receipts are only issued on customer request, and only minimal data is recorded; targeted analytics reduce checks.
EET 2.0 registers cash, card, and QR payments at the point of delivery; invoices and online transactions without physical contact are exempt.
An EET OFF regime is available for the smallest entrepreneurs (income up to 1 million CZK, flat tax band), with strict conditions.
Accompanying tax measures include restored tax breaks, improved employee benefits, VAT reduction for non-alcoholic drinks in catering, and tax exemption for voluntary tips up to 7% of sales.

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EET 2.0: The Ministry of Finance Introduces a Modern and Simple System of Sales Records

Modernized Sales Registration System: The Ministry of Finance is proposing the EET 2.0 system, effective from January 1, 2027, to simplify VAT declaration and enhance tax administration for businesses selling low-value goods. The new system will introduce a voluntary pilot phase in January 2027 and aims to create a user-friendly and efficient tool for tax compliance.
Key Features and Tax Benefits: EET 2.0 will offer compatibility with existing devices, reduce administrative burdens, and utilize modern payment technologies. It includes provisions for cashless payments while exempting online transactions without physical contact from record-keeping. Additionally, voluntary tips in the gastronomy sector will be exempt from taxes, promoting a fairer business environment and addressing the grey economy.
Support for Small Entrepreneurs: The proposal includes an EET OFF regime for small businesses with annual incomes up to CZK 1 million, allowing alternative solutions for recording sales. Accompanying tax measures aim to maintain or reduce tax burdens, reintroduce tax breaks for families and students, and provide discounts for the implementation of the new EET system, ultimately supporting business stability in the post-COVID recovery.

Source gov.cz

Fiscalization