The Czech Ministry of Finance is consulting on draft legislation that would revive electronic sales recording from 2027 through a modernised EET 2.0 system, alongside measures to cut VAT on soft drinks in catering, exempt voluntary tips from tax, and offer businesses a CZK 5,000 rebate to ease the transition.
The Czech Ministry of Finance has submitted a draft law for consultation that would introduce an updated electronic sales recording system (EET 2.0) from 1 January 2027. Drawing on experience from the previous system and reflecting advances in digital payments, the modernised framework is designed to simplify tax administration while reducing the technical burden on businesses.
A voluntary pilot phase is planned for January 2027 ahead of full implementation.
The obligation to electronically record sales was first introduced in the Czech Republic under the Act on the Registration of Sales in 2016, but its full rollout was repeatedly delayed, and ultimately, the legislation was repealed in 2022.
EET 2.0 is designed to reduce the administrative and technical burden on businesses by streamlining sales recording. Key features include compatibility with existing EET 1 equipment, receipts issued only on customer request, and a minimal data set — covering taxpayer ID, date, time, serial number, establishment, and transaction amount.
The system will capture payments made in person at the point of sale, including cash, card, QR code, and other common payment methods. Fewer compliance checks are anticipated through targeted data analytics, and a free digital financial management tool will be made available to smaller businesses. The rules will apply uniformly, without blanket exemptions.
The requirement to electronically record sales was introduced by the Act on the Registration of Sales in 2016, but its full implementation was delayed/suspended, and the Act was ultimately repealed in 2022.
In addition to EET 2.0, the draft law includes several additional measures targeting the hospitality sector. VAT on non-alcoholic beverages served in catering establishments is to be reduced to 12%, with the current rate seen as fuelling the grey economy and undeclared employment.
Voluntary tips in restaurants, cafes, and pubs will be exempt from income tax and employee contributions up to 7% of a venue’s monthly sales.
Finally, a CZK 5,000 tax rebate is proposed in connection with the introduction of EET 2.0, available to both new registrants and businesses that participated in the previous EET system.
