EET 2.0 in 2027: what changes and what to do

EET 2.0 is the new Czech electronic registration of sales (evidence tržeb) under Act No. 180/2026 Coll., in effect from 1 January 2027. It applies to businesses that accept in-person payments – not only cash, but also cards, QR codes and meal vouchers. Before the end of 2026 you need to generate a certificate, choose a point-of-sale solution and test sending data, so that 1 January does not catch you off guard.

Verified as of 30 October 2026: the facts in this article are based on the text of the act and on the website of the Financial Administration (Finanční správa, the Czech tax authority) at eet.gov.cz.

What is EET 2.0 and how does it differ from the original EET?

EET 2.0 is a new act on the registration of sales. The Chamber of Deputies, the lower house of the Czech Parliament, passed it on 9 September 2026 by overriding the Senate. It was published in the Collection of Laws as Act No. 180/2026 Coll. and has been valid since 7 October 2026. It takes effect on 1 January 2027. Some provisions, for example those on certificates, registration units and the registration identification number, took effect the day after publication. In practice, however, they are applied no earlier than 1 November 2026.

Compared with the original EET, there are three significant changes:

• All in-person payments are registered. It does not matter whether the customer pays in cash, by card, with a QR payment, a meal voucher, a gift voucher or crypto-assets.
• Receipts do not have to be printed. According to the Financial Administration, you also do not have to register details of the goods or services or the VAT rates.
• The state offers a free app called MOJE eet. It is web-based and a smartphone is enough to use it.

An in-person (contact) payment is one where the customer and the business, or its till, meet. Remote payments – an online payment gateway in an e-shop or a bank transfer against an invoice without personal contact – are generally not registered.

What are the key EET 2.0 dates?

The Financial Administration’s timeline looks like this:

Date	What happens
5 June 2026	Developer documentation published
1 July 2026	Playground test environment launched
9 September 2026	Chamber of Deputies passes the act (overriding the Senate)
7 October 2026	Act No. 180/2026 Coll. valid (published in the Collection of Laws)
1 November 2026	EET 2.0 available in the MOJE daně portal, certificates can be generated
1 December 2026	Launch of the MOJE eet web app
1 January 2027	Act takes effect, regular operation
January 2027	According to the Financial Administration, registration runs in pilot mode

For planning purposes this is simple. November is the month for the certificate and choosing a solution. December is for a real-world trial. From January you register sales.

Who does EET 2.0 apply to?

Income taxpayers – both individuals and legal entities – who have business income and accept in-person payments must register their sales. In practice this means shops, services, restaurants and cafés, tradespeople, salons, gyms, accommodation and other places where customers come in and pay.

The act contains two groups of exemptions:

• Personal exemptions cover, for example, the state, municipalities, publicly funded organisations, banks and insurance companies.
• Subject-matter exemptions cover certain types of sales, for example regular public transport, energy, gambling, vending machines, public toilets or the sale of carp from 18 to 24 December (a Czech Christmas tradition).

There is also an exemption for occasional income. If you are not sure whether an exemption applies to you, go through Section 7 and Sections 11 to 13 of the act or the Financial Administration page “Who must register sales”. Our EET 2.0 self-check gives you a quick first orientation.

Which payments are registered and which are not?

You register	You generally do not register
Cash at the till	Payment via an online payment gateway in an e-shop
Card payment at a terminal	Bank transfer against an invoice without personal contact
QR payment on site
Meal vouchers and gift vouchers
Cheques, bills of exchange, virtual assets

Borderline cases arise when an on-site payment is combined with a remote order, for example click-and-collect with card payment on pickup. The payment on pickup is an in-person payment. List all the ways your customers pay and mark each one as in-person or not.

What is the EET OFF regime and does it make sense for you?

EET OFF is a regime for the smallest businesses that prefer not to register sales. It is only available to self-employed individuals in band 1 of the flat-rate tax regime (paušální režim, a simplified regime that combines income tax and social and health insurance in one monthly payment) whose income for the previous year did not exceed CZK 1,000,000. They pay a voluntary surcharge of CZK 1,400 per month. They must sign up by the 10th day of the tax period.

Limited liability companies (s.r.o.) and other legal entities cannot use EET OFF. A limit of CZK 300,000 has also appeared in the media, but the official source does not confirm it.

Whether EET OFF pays off is a simple calculation: compare the annual surcharge with the time and cost that registering sales would take. If you have few payments and the MOJE eet app on your phone is enough, registering may cost you less than the surcharge.

How does registration work technically?

Registration runs online in real time. The till or app sends the sale data to the Financial Administration and receives a confirmation. The business sets a response timeout of at least 2 seconds. If the Financial Administration’s system does not respond within that time, for example because the internet is down, you still register the sale and send the data without undue delay. The deadline is 48 hours after receiving the payment at the latest.

You need a certificate to send data. Certificates are generated in the MOJE daně portal (the Czech online tax portal) from 1 November 2026. Each certificate belongs to a specific registration unit, meaning the place or device from which you send sales.

Which solution should you choose?

There are essentially three options:

Solution	When it makes sense	What to watch out for
The state’s MOJE eet app	Small operations with fewer payments	Manual entry, no link to stock or accounting
A till or POS app with EET 2.0	Shops, restaurants and services with regular traffic	Check with your vendor when EET 2.0 support will be ready
EET in the system you already use	Booking, e-shop with pickup point, gym or salon software	You need a vendor or an integration that adds registration

A hypothetical example: a beauty salon accepts card payments at reception and deposits through online booking. Deposits paid online through a payment gateway are generally not registered. The remaining amount paid by card on site is. If the salon registers that payment directly in its booking system, staff do not have to retype amounts into a second device.

If you already use software for bookings, sales or invoicing, ask the vendor as soon as possible whether and when it will add EET 2.0. If the answer is unclear, there is a way out: registration can be connected from outside through integrations and connectors, so that sales do not have to be entered twice.

What does EET 2.0 mean for software vendors?

Vendors of booking, POS, invoicing and industry-specific applications have the least time. Their customers will register sales from January and expect the system to handle it.

The Financial Administration has published the following materials for developers:

• a SOAP interface with a WSDL description (EETServiceSOAP.wsdl) and an XML schema (EETXMLSchema.xsd),
• an interface description, version 1.2, also available in English,
• documents on the CA EET certificates – the certification policy and the request and installation procedures,
• a package for the JWT API (caeetapi_jwt.zip),
• the Playground test environment and access and operating information for Playground and production.

From a development point of view, the most demanding parts are:

1. Certificate management – secure storage, assignment to premises and registration units, renewal.
2. A queue of unsent sales – when the response timeout is exceeded, the application must store the sale and send it later, within 48 hours at the latest.
3. The data model – mapping your own payments to the data the registration requires, including distinguishing in-person and remote payments.
4. Testing – a full run in the Playground environment, error states, outages, resending.
5. Customer support – instructions for premises on how to obtain and upload a certificate.

If your team does not have the capacity before the end of the year, it makes sense to hand sales registration to an external module with an API and plug it into your product. You will find a description of such a solution on the EET 2.0 module and integration page.

What are the penalties?

Seriously obstructing or frustrating the registration of sales, or failing to send the data, can lead to a fine of up to CZK 500,000. Supervision lies with the Financial Administration, and the Customs Administration can also carry out inspections. According to the Financial Administration, registration will run in pilot mode in January 2027. Do not treat that as a reason to start preparing only after New Year.

What to do now

• List all the ways your customers pay you and mark the in-person ones.
• Check whether an exemption applies to you or whether you can use EET OFF.
• From 1 November 2026, generate a certificate in the MOJE daně portal.
• Decide on a solution: MOJE eet, a till with EET 2.0, or registration in your existing system.
• Ask your software vendors when EET 2.0 will be ready and insist on a specific date.
• In December, test the whole sales process, including a situation without internet.
• Train till staff on what to do when the connection drops.
• If you are a software vendor, test the integration in the Playground environment and prepare instructions for your customers.

Not sure where to start? Take the EET 2.0 self-check, download the overview in Downloads, or write to us via the contact form. We will be glad to go through your situation in a no-obligation consultation.