EET 2.0: what it is, who it applies to and what you must do

What EET 2.0 is and when it starts

EET 2.0 is the Czech electronic sales registration (elektronická evidence tržeb). When a customer pays, your POS or app sends a few details about the payment over the internet to Finanční správa (the Financial Administration, the Czech tax authority). The duty to register sales begins on 1 January 2027. It is set by zákon č. 180/2026 Sb. (Act No. 180/2026 Coll.).

Compared with the original EET, less data is sent, printing a receipt is no longer mandatory and small businesses can use a free state app. Only contact payments (kontaktní platby) are registered.

1. 1 November 2026 In DIS+ (the online tax office) on the MOJE daně (My Taxes) portal you can activate EET, create recording units (evidenční jednotky) and generate a POS certificate (pokladní certifikát).
2. 1 December 2026 According to the schedule, the free web app MOJE eet starts running.
3. 1 January 2027 The duty to register and normal operation of the system begin.
4. January 2027 Registration runs in pilot mode (pilotní režim), which tests operation in practice. According to the schedule, this is already standard registration.
5. 11 January 2027 The last day you can opt into the EET OFF regime for 2027.

Who EET 2.0 applies to

A business must register sales if it accepts payments for goods or services in the Czech Republic and the payment meets these three conditions:

• It is business income. Wages from employment and rent outside a business are not registered.
• It is a contact payment. The customer pays in personal contact with you or your staff, or pays on your premises or in your vehicle. Cash is always registered, even without personal contact.
• No exception applies to it. You will find the exceptions in the next section.

It does not matter whether you are a self-employed person (OSVČ) or a limited liability company (s.r.o.). It also does not matter whether you are a VAT payer (plátce DPH). The same rules apply to foreigners who have business income in the Czech Republic and take payments here.

• Convenience store: the customer pays in cash or by card at the till. Both payments are registered.
• Hairdresser: the customer pays by card in the salon, or in cash at her own home. Both are registered.
• Bistro: the guest pays on the spot by card, meal voucher or QR code. All these payments are registered.

Who and what does not have to be registered

There are few exceptions. The full list is on the page Co je z evidence tržeb vyjmuto (What is exempt from sales registration). These are the most common ones for small businesses:

• The EET OFF regime. A self-employed person in band 1 of the flat-rate tax (paušální daň) with income up to CZK 1 million can pay a surcharge instead of registering. The conditions are in the article The EET OFF regime.
• Vending machines. For example a machine for coffee, packaged drinks or baguettes, if it is a separate business premises (provozovna) under živnostenský zákon (the Trade Licensing Act). A machine that is only part of your shop has no exception. Self-service checkouts, petrol stations, car washes and laundries have none either.
• Public toilets.
• Freshwater fish before Christmas. Sales from 18 to 24 December on premises where only this fish and related services are sold in that period.
• Blind business owners. This applies under the exact conditions of the law, for example without employees. The conditions are in § 11 of the law.
• New legal entity. Sales until the VAT ID (DIČ) is assigned and for 10 more days after that.
• One-off income. This is an exceptional and unexpected payment that your normal business does not count on. It does not apply to income that repeats.

Sales of the state, municipalities, banks, insurance companies, gambling and postal services are also exempt from registration.

Which payments are registered and which are not

What counts is how and where the customer pays. The type of goods does not matter.

Amounts and special cases

• Amount including VAT. The total amount is registered. VAT is not broken down by rate.
• Amount actually received. A purchase of CZK 81.60 paid in cash with CZK 82 is registered as CZK 82. CZK 81.60 paid by card is registered exactly. After a discount, the price after the discount is registered.
• Two payment methods. The customer pays CZK 100 with a meal voucher and CZK 450 by card. You register one sale of CZK 550.
• Refunds. Returned goods or a void are registered as a negative sale.
• Returnable packaging. The deposit is part of the sale. A returned deposit is registered as a negative amount, or it is deducted from the purchase.
• Advance payment and balance. Each payment is a separate sale. An advance sent by transfer from home does not have to be registered. The balance paid in cash in the shop does.
• Security deposit (kauce). It is not registered when paid in or when returned. Only the amount you use as payment is registered, for example for damage, if you accepted the deposit as a contact payment.
• Gift voucher for specific goods or a specific service. Buying the voucher is registered. Using the voucher is no longer registered.
• Tips. It depends on who they belong to. If the business keeps them, they are registered. If employees get them, you do not have to register them, but you may.

What is sent to EET

The data sent are your VAT ID (DIČ), the recording unit number, the POS device identifier, the sale's serial number, the date and time, the total amount and the message identifier. Loading credit and using credit have their own amounts.

The list of goods, customer details and the payment method are not sent.

How registration works at the till

1. The customer pays and you enter the payment into the POS.
2. The POS creates a message, signs it with the POS certificate and sends it to Finanční správa.
3. Finanční správa checks the message and returns a confirmation code called POK. If the message contains an error, it returns an error code.
4. The sale is registered. You will find an overview in DIS+ under Evidence tržeb (Sales registration).

The law says you must register a sale at the latest when it takes place. For a card payment this is usually the moment you enter the payment order. A well-configured POS sends everything by itself and does not slow down the sale.

The POS has a maximum response time (mezní doba odezvy). This is the time the POS waits for the POK. The law sets at least 2 seconds. Set the time according to the quality of your internet connection.

The POK does not have to be on the receipt and the law does not order you to keep it. The EET law also does not impose a duty to issue a receipt. However, another law may require a document. Details are in the article What must be on a receipt.

Internet outage and the 48-hour deadline

If the internet goes down, keep selling. Send the sales as soon as the connection returns, at the latest within 48 hours of the sale. Most POS systems do this by themselves.

An example from the Finanční správa documentation: a shop accepted cash on 25 April 2027 at 15:30. The internet came back the next day at 9:30 and the sale was sent at that moment. In this case the 48-hour deadline would have ended on 27 April 2027 at 15:30.

After 48 hours the duty does not end. You must still send the sale.

POS failure

You do not have to close your premises because of a failure. Finanční správa recommends this procedure:

• Call your supplier or service company immediately.
• Write down the sales details so that you can register them later.
• Keep a document about the failure, for example a service report or a confirmation from the electricity supplier.
• After the repair, register all sales. Each one is registered separately. A total amount can be used only exceptionally, by agreement with the tax authority (správce daně).

If a sale is sent twice with the same basic data, the system marks it as a duplicate and does not include it in the totals.

Fines and inspections

For breaking the duty to send sales data, a fine of up to CZK 500,000 can be imposed. The same upper limit applies to seriously obstructing or defeating the registration. This is the highest possible amount, not a fixed rate.

Compliance is checked by tax offices (finanční úřady) and customs offices (celní úřady). A customs office can impose a fine by an on-the-spot order (příkaz na místě).

The EET 2.0 handbook says that in the initial phase Finanční správa will focus mainly on supporting businesses and giving advice, not on penalties. However, the law does not set any period without fines.

Tax credit of up to CZK 5,000

The tax credit (sleva na dani) is in zákon o daních z příjmů (the Income Tax Act). It can be used by business owners who are natural persons and file a tax return. A limited liability company (s.r.o.) does not have it. You claim it once, for the first year in which you are required to register a sale. For most business owners this will be 2027.

A self-employed person (OSVČ) whose tax equals the flat-rate tax cannot claim it, because they do not file a return. This is our reading of the law. Finanční správa does not state it explicitly. Check it with the tax office (finanční úřad) or your accountant.

The credit does not depend on the number of POS devices or on whether you registered sales in the original EET. It also does not matter whether you are a VAT payer.

The amount of the credit is calculated like this: 15% of the partial tax base from self-employment (dílčí základ daně ze samostatné činnosti) minus the basic taxpayer credit (základní sleva na poplatníka), which is CZK 30,840. The credit is at most CZK 5,000.

Check how to claim it with your accountant or tax adviser.

What you need to register sales

• Access to DIS+ on the MOJE daně portal.
• A recording unit (evidenční jednotka). This is usually your shop or other premises.
• A POS certificate (pokladní certifikát). It is free. Without it, the POS will not send sales.
• A device with internet. It can be a POS, a computer, a tablet or a phone with suitable software.

You usually do not have to buy a new POS. If you already have one, ask your supplier whether it will support EET 2.0. The exact procedure is in the article EET 2.0 step by step. The differences between the state app and a POS are described in the article MOJE eet or a POS system.

If you are still choosing a POS, SuperKasa has EET 2.0 in every plan and we have tested the connection in the Finanční správa test environment. You will find prices on the pricing page.

Sources

• Zákon č. 180/2026 Sb., o evidenci tržeb (Act on Sales Registration), full text (eet.gov.cz)
• EET 2.0 schedule (Finanční správa)
• Who must register sales (Finanční správa)
• Practical information: outage, failure, tax credit (Finanční správa)
• EET 2.0 handbook (Finanční správa)
• Description of data message items with examples (Finanční správa)

This guide is general information, not legal or tax advice. For your own situation, ask a tax adviser or the tax office (finanční úřad).