Czech Republic Approves Modernised Electronic Sales Reporting from 2027

• The Czech Parliament’s lower chamber approved legislation reintroducing electronic sales reporting from 2027. The system, known as EET 2.0, is designed as a modernised and simplified successor to the previous electronic registration of sales regime. [czechtrade…ffices.com], [financnisp…ava.gov.cz], [mf.gov.cz]
• The proposed system will focus on payments made during personal contact with customers, including cash, payment cards and QR-code payments. The official proposal does not require mandatory printed receipts or the purchase of dedicated new cash-register equipment. [financnisp…ava.gov.cz], [mf.gov.cz]
• Public sources published during the legislative process describe a planned start in 2027, but reported implementation details differ between sources. Businesses should therefore confirm the final commencement provisions and detailed scope against the enacted legislation and final implementing guidance. [czechtrade…ffices.com], [regreportingdesk.com], [vatabout.com]

Extended article

The Czech Republic is progressing legislation to reintroduce the electronic registration of sales through a modernised system known as EET 2.0.

The Czech government approved the proposed legislation in May 2026, and the lower chamber subsequently approved the bill in July. The Ministry of Finance described EET 2.0 as a simpler, more modern and technologically advanced version of the former electronic sales-recording system. [financnisp…ava.gov.cz], [mf.gov.cz]

The proposed regime focuses on so-called contact payments made during personal interaction with a customer or at business premises. The official material identifies cash, card payments, QR payments and similar on-site payment methods as relevant categories. Ordinary remote bank transfers and invoice payments made without personal contact are distinguished from these covered payments. [financnisp…ava.gov.cz], [mf.gov.cz]

The revised model is intended to reduce some of the administrative burdens associated with the former system. The Ministry of Finance states that it does not require businesses to print EET receipts in every case or to purchase a specific new cash-register device. [mf.gov.cz]

The measure represents a renewed move towards transaction-level digital reporting. However, it should not be described as conventional B2B electronic invoicing. EET focuses on recording qualifying sales and customer payments, particularly in the retail and service sectors, rather than exchanging structured invoices between suppliers and customers. [vatabout.com], [vatcalc.com]

Public sources do not present the implementation timetable entirely consistently. Some describe the system as starting on 1 January 2027, while another detailed report refers to a January pilot followed by full implementation on 1 February 2027. The final legislation and official implementation documents should therefore be checked before presenting either date as the definitive full business go-live. [czechtrade…ffices.com], [vatabout.com]

Businesses operating in the Czech Republic should monitor the final rules governing:

• covered taxpayers and sectors;
• qualifying payment methods;
• available exemptions or opt-outs;
• required transaction data;
• reporting deadlines;
• corrections and cancellations;
• system unavailability; and
• the final commencement timetable.

External links

• Read the Czech Financial Administration announcement on EET 2.0 [financnisp…ava.gov.cz]
• Read the Czech Ministry of Finance announcement on parliamentary approval [mf.gov.cz]
• Review the detailed analysis of the proposed EET 2.0 system [vatabout.com]
• Review the EET 2.0 implementation overview [regreportingdesk.com]