Czech Chamber of Deputies approves return of electronic sales reporting from 2027
The Czech Chamber of Deputies overrode the Senate on 9 September 2026 and confirmed the Sales Registration Act. EET 2.0 is planned to start on 1 January 2027. The law now awaits the president's signature.
The Czech Chamber of Deputies overrode the Senate on 9 September 2026 and confirmed the Sales Registration Act. The law brings back electronic sales reporting, planned from 1 January 2027. It still needs the president’s signature. It covers in-person payments only and does not require printed receipts.
The Czech Republic plans to restart electronic sales reporting on 1 January 2027 under a system called EET 2.0 (Elektronická Evidence Tržeb). The Chamber of Deputies overrode the Senate on 9 September 2026 and kept the original text of the Sales Registration Act. According to the Ministry of Finance, the law now goes to the president for signature.
The Ministry says the law aims to level the business environment, limit the grey economy and improve tax collection. It covers payments made in personal contact between customer and business, whatever the payment method. This includes cash, card, phone and QR code. There is no duty to print receipts.
What EET 2.0 covers
EET 2.0 applies only to in-person payments. Ordinary bank transfers, invoice payments and other distance payments are excluded.
Businesses do not need special cash register hardware. They can use a free web application from the Financial Administration. The smallest businesses can use a regime called EET OFF if they meet set conditions.
VAT and hospitality changes
VAT on non-alcoholic drinks in catering services drops to 12%. Voluntary tips for employees become exempt from tax and insurance contributions.
Tax reliefs and next steps
The law restores the student tax credit and the preschool fee credit. Selected health screenings and extra preventive check-ups fall outside the existing employee benefit limit of about CZK 50,000.
The Ministry of Finance starts a roadshow for businesses in Prague on 17 September 2026. More seminars follow in other Czech cities. An official website, eet.gov.cz, and a Financial Administration helpline give further guidance.