The electronic sales recording system, after a several-year hiatus, is approaching its return in the Czech Republic. The Chamber of Deputies approved the government bill, known as EET 2.0, on Wednesday, July 15th. The proposal will now go to the Senate and must then be signed by the President. If the legislative process proceeds according to plan, the system will begin to be implemented from January 1, 2027. January is intended to serve as a pilot period, with full operation following in February.
The new recording system will apply to payments made during direct contact with the customer. Therefore, businesses will report not only cash payments but also card payments, QR code payments, and other payments made directly in the establishment or when providing a service. Traditional bank transfers, invoice payments, and online transactions without personal contact are not intended to be included in the system.
Unlike the original EET system, there is no longer a requirement to automatically print a paper receipt. Customers will only receive it upon request. Only basic information needs to be recorded, such as the identification of the business, date, time, sequence number, location, and total amount. The tax administration will offer small businesses a free web application that can be used on a phone, tablet, or computer.
Some Czech self-employed individuals may be able to use the EET OFF regime. The condition is entry into the first band of flat-rate taxation, an annual income not exceeding one million crowns, and an increase in the monthly tax on income to 1500 crowns. Some community and seasonal activities will also be exempt, including the traditional sale of Christmas carp.
The Ministry of Finance expects that reducing the shadow economy will bring approximately 14.4 billion crowns annually to public budgets. However, this estimate is considered too optimistic by some economists and the opposition. Critics also point to the administrative burden and question the need to record card payments, which already leave a traceable banking trail.
Business organizations are not unanimous in their assessment. The Chamber of Commerce described the modernization of the recording system as a step in the right direction, but at the same time demanded more precise rules for combined payments, vouchers, system outages, or one-off events. The Association of Hotels and Restaurants stated that over half of its members support the return of EET.
The technical preparations are already underway. From November, EET functions will be available in the Tax Information Box Plus, and from December, the MOJE EET application will be operational. Suppliers of cash register solutions can already use the test environment. The final schedule will depend on the progress of the Senate and any changes to the law.
The approved package also includes other tax changes. VAT on non-alcoholic beverages served in restaurants is expected to decrease from 21% to 12%, voluntary tips are to be exempt from taxes and levies under certain conditions, and school fees and student discounts are set to return.