Continuously updated · 26 August 2026
EET 2.0: a complete guide to electronic sales records in 2027
A practical overview of dates, payments, exemptions, certificates and choosing a till, with links to official Czech sources.
The essentials first
The proposal reintroduces electronic sales records in a new form. It is intended to cover in-person payments across sectors, not only cash, with no sector-by-sector rollout.
When EET 2.0 is expected to start
The Financial Administration has published this planned timetable. The dates are based on the bill currently under consideration and may change before the legislative process is completed.
- 1
DIS+ preparation
Certificate and establishment management is expected to open.
- 2
MOJE EET application
The Financial Administration plans to make a simple web app available, especially for businesses with fewer recorded sales that do not need a full POS system.
- 3
Start of regular operation
Regular EET 2.0 operation is expected to begin: actual sales are recorded and real data sent to the system. The pilot month focuses on support and resolving technical or operational issues.
- 4
Live operation
Under the current proposal, the duty to record actual sales should arise already on 1 January 2027. From 1 February 2027, the system is expected to move into live operation for all affected businesses without waves.
Source: Financial Administration – planned EET 2.0 timetable
Who is expected to be affected
The decisive factor should not be the sector or whether you are VAT-registered. What matters is whether you receive business income through a recorded in-person payment and whether an exemption applies to you. The bill provides for one common start date for affected businesses.
Hospitality
Restaurants, cafés, bars, bistros and food stalls.
Solution for this sectorRetail
Food, fashion and specialist shops.
Solution for this sectorHair and beauty
Hairdressers, barbers and personal services.
Solution for this sectorServices and trades
Repairs, installations and work at a customer’s site.
Solution for this sectorMarket stalls
Markets, festivals and mobile selling.
Solution for this sectorSource: Financial Administration – types of income subject to recording
Which payments should be recorded
Under the proposal, the key distinction is whether the payment is made in the customer’s presence. Cash, card or an instant QR transfer on site may all be recorded.
| Payment | Record? | Explanation |
|---|---|---|
| Cash | Yes | A typical recorded sale. |
| Card on site | Yes | An in-person cashless payment. |
| QR payment on site | Yes | Paid at purchase or handover. |
| Instant transfer on site | Yes | May qualify as an in-person payment. |
| Later invoice transfer | Usually no | Paid remotely after the service. |
| Online e-shop payment | Usually no | A fully remote payment. |
Card, QR code and instant transfer
If a customer pays by card or QR code directly at your premises or on collection, the proposal treats it as an in-person payment. The same rule may apply to an instant transfer made on site.
Financial Administration example of a QR paymentBank transfer and e-shop
A remotely paid invoice or online order should generally not be recorded. For an e-shop, however, the method of collection and payment also matters; payment on site may be recordable.
Explanation for online salesExample: A plumber accepts cash, a card or a QR payment after completing work at the customer’s premises – under the proposal, the sale should be recorded. If an invoice is sent and the customer pays it later by transfer, this is generally not an in-person payment. Official example
Excluded income, exemptions and EET OFF
Not every monetary receipt is a recordable sale. Its nature, method of payment and the taxpayer’s legal status all need to be considered.
Non-business income
Rental income and other income under the Income Tax Act should not be recorded unless it constitutes income from self-employment.
Statutory exemptions
The bill contains exemptions for selected entities and types of sales. Each specific situation must be checked against the final wording of the law.
EET OFF
A special regime is being considered for some small businesses. The conditions are changing during the legislative process, so eligibility and the final flat-rate amount cannot yet be promised reliably.
Do not draw conclusions too early
The flat-rate tax scheme, low turnover or not being VAT-registered do not automatically mean an exemption. The final wording of the law and the specific circumstances of your business will decide.
Financial Administration information on the flat-rate schemeDo I need to buy a new till?
Not necessarily. You can use a till, computer, notebook, tablet or phone if it runs software capable of creating a data message, sending it securely and receiving the system response. For an existing solution, check whether the supplier will provide EET 2.0 support, an update and compatibility with the new certificate.
Official device requirementsHow to choose a till for EET 2.0
Do not choose solely by the price of the device. Suitable software, updates, reliable service and the ability to work during a short internet outage are equally important.
Check your existing system
Ask the supplier about the update plan, testing schedule and certificate handling.
Consider your operation
A restaurant printing orders needs a different solution from a tradesperson working at a customer’s premises.
Plan for connectivity
The till should securely store unsent sales and forward them automatically when the internet returns.
Check support
During the launch period, quick setup, service and accessible Czech support will be important.
Looking for the right device?
View all tills Compare cash registers for different types of operation.
What happens when a sale is accepted
- 1
Payment is accepted
The software identifies an in-scope transaction.
- 2
Message is signed
The till certificate secures the data.
- 3
Data is sent
The Financial Administration returns confirmation.
- 4
Result is stored
Offline sales are queued and sent later.
Which data should be sent
The Financial Administration should not receive an itemised shopping list. The data message should mainly contain the business and establishment identification, time, sequence number and total sale amount.
- taxpayer identification
- evidential establishment and device
- sale sequence number
- date and time of receipt
- total sale amount
- data-message and signature details
The EET 2.0 till certificate
The certificate is intended to electronically sign messages from the till, prove their origin and protect communication with the Financial Administration. Do not assume that a certificate from the former EET 1.0 will work – EET 2.0 is expected to use new certificate management in DIS+.
Sign in to DIS+
You should be able to use, for example, the Czech eIdentity service or data-box login details.
Create a certificate
Once the feature is available, you will generate a new till certificate.
Upload it to the till
Insert the certificate securely into the POS software you use.
Monitor its validity
Current information indicates one year; the final setup may still change.
What is an evidential establishment?
A recording unit identifies the place or method where you accept recordable sales. It may be a permanent shop, stall, mobile sale, vehicle or, under certain conditions, a website. Units are expected to be reported and managed in DIS+.
Source: Financial Administration – preparation and recording units
Will a receipt printer be mandatory?
The EET 2.0 bill itself is not expected to require a special EET receipt to be printed. A printer therefore need not be a technical requirement for recording. A duty to issue a document may nevertheless continue to arise under consumer-protection law, VAT rules or another regulation.
In practice: You may continue to print or send a document electronically according to the needs of your operation and customers. EET and the duty to issue an accounting or tax document are two different matters.
What happens during an internet outage
An internet outage should not mean that a business must stop selling. If sales data cannot be sent because the connection is down, the current proposal requires it to be sent once the connection is restored, no later than 48 hours after the sale.
1 Accept the payment
→ 2 The till stores the sale
→ 3 It sends it after reconnection
What if the till does not receive a POK code?
If the till sends the sales data but does not receive the POK confirmation code, it must resend the data message until confirmation arrives.
The Financial Administration may have received the first message while the reply failed to reach the till because of a communication problem. The system therefore supports repeated transmission of the same message and can recognise the duplicate so that the same sale is not counted more than once.
How to prepare
Start with practical steps that make sense even before the law is finally adopted.
- Map your payment methods
List where you accept cash, cards, QR payments and transfers.
- Check your POS system
Verify the supplier’s plan and the technical capabilities of the device.
- Check access to DIS+
Make sure you can sign in and have current permissions.
- Prepare recording units
Identify premises, mobile locations and other methods of sale.
- Wait for the new certificate
Create it only after the relevant feature launches and follow the current instructions.
- Use the pilot period
Use January to fine-tune the setup and verify support for any technical or operational problems.
EET 2.0 versus the former EET 1.0
The former system has ended. The new proposal is not simply a restoration of the old setup.
| Area | EET 1.0 | Proposed EET 2.0 |
|---|---|---|
| Rollout | Phased sector waves | One common start |
| Card payments | Outside recorded sales | In-person card payments should be recorded |
| Receipt | EET data on the receipt | No special duty to print an EET receipt |
| Administration | Older portal and certificates | Administration through DIS+ and a new certificate |
| Small businesses | Simplified regime | Proposed EET OFF regime, not yet final |
Clear answers about EET 2.0
When is EET 2.0 expected to start? +
Under the current proposal, regular EET 2.0 operation starts on 1 January 2027. Actual sales should be recorded and real data sent from that date. January is also a pilot period, while full operation is planned from 1 February 2027. The bill is not yet final.
Who will EET 2.0 apply to? +
The proposal generally covers businesses accepting recorded in-person payments without sector-based rollout waves. The decisive factors are the type of income, payment method and any statutory exemption.
Will card payments be recorded? +
Under the proposal, yes, when the card payment is made in person at the point of sale.
Must I record a bank transfer? +
A normal remote transfer is generally not recorded. An instant transfer made on site may be treated as an in-person payment.
Must I print a receipt? +
EET 2.0 itself should not require a special printout, but other legal duties to provide a document may remain.
Which cash register can I use for EET 2.0? +
The device must be able to create and send a data message and receive the response. It may be a cash register, computer, laptop, tablet or phone with suitable software.
What happens when the internet fails? +
The sale can be stored and sent after reconnection, under the proposal within 48 hours.
Do I need a new certificate? +
EET 2.0 is expected to use a new till certificate managed through DIS+. The practical setup will be available once the relevant functions are launched.
Does EET apply to non-VAT businesses? +
VAT registration alone is not decisive. The type of income, payment and any exemption matter.
Will there be an EET OFF regime? +
The proposal includes a regime for selected small businesses, but its exact conditions may still change during the legislative process. It is therefore not yet possible to confirm who will qualify.
Solutions for different devices and operations
We are preparing for EET 2.0 well in advance. We will confirm specific support and update dates once the final law and technical documentation are available.
Tills for permanent operations
For restaurants, shops and operations needing peripherals.
View tillsTouch and mobile solutions
For small premises, stalls and selling on the move.
For freelancersSales from a phone or tablet
For mobile services and lightweight setups.
For servicesDetailed EET 2.0 development guide
Detailed information about EET 2.0 and our POS systems More POS software updates are available on our product website.
We keep checking the information
The last substantive update was made on . We will check the information again after every significant legislative or technical change.
Need advice about EET 2.0 or help choosing a till?
Leave us your contact details and we will get back to you.