EET 2.0 starts on 1 January 2027: who must record sales and how to prepare
The President signed the act on sales recording. Which payments are recorded, who can choose EET OFF and where to find the free app.
On 17 September 2026 the President signed the act on sales recording (EET 2.0). The duty to record sales starts on 1 January 2027. According to the Financial Administration, the system will run in a pilot, voluntary mode in January 2027. The act is still awaiting publication in the Collection of Laws.
Payments a customer makes to the business in person are recorded: cash, card, QR code, meal voucher, gift voucher and even cryptocurrency. Remote payments are not recorded, for example an online shop payment gateway, a transfer from home or cash on delivery. You will not have to issue a receipt for EET. The Financial Administration has launched eet.gov.cz and a helpline, 953 109 109 (Mon–Thu 9–17, Fri 9–14).
What it means for you
- You are self-employed in band 1 of the flat-rate regime with income up to CZK 1 million: instead of recording sales you can pay a surcharge of CZK 1,400 a month on top of your flat-rate advance (EET OFF). For 2027, sign up by 11 January 2027.
- You take cash or cards from customers in person (tradesperson, salon, shop): from 1 November 2026 you can get a certificate in the DIS+ tax box on the MOJE daně portal. From 1 December 2026 the free web app MOJE eet for small businesses will be available.
- You have a till from the original EET: according to the Financial Administration it can be reused.
- You rent out a flat: rental income is not recorded.
Source: Financial Administration (eet.gov.cz)
