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 the following proposed schedule. Dates may change until the legislative process is complete.
- 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.
Who is expected to be affected
The decisive factors should be business income, an in-person payment and the absence of a statutory exemption—not the sector or VAT registration by itself.
Hospitality
Restaurants, cafés, bars, bistros and food stalls.
View solution →Retail
Food, fashion and specialist shops.
View solution →Hair and beauty
Hairdressers, barbers and personal services.
View solution →Services and trades
Repairs, installations and work at a customer’s site.
View solution →Market stalls
Markets, festivals and mobile selling.
View solution →Freelancers
Simple setups for sole traders and small operations.
View solution →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. |
A normal remote bank transfer is generally outside EET, while a payment completed on site can fall within it even if no cash is used.
Excluded income, exemptions and EET OFF
Not every incoming payment is a recorded sale. Rental and other non-business income should remain outside the system, and the bill contains exemptions for selected situations.
Income outside business
Rental and other income that is not income from independent activity.
Statutory exemptions
Selected entities and sales listed in the final law.
EET OFF
A proposed special regime for some small businesses; its final conditions are not yet certain.
VAT status, flat-tax status or low turnover alone does not automatically create an exemption. Wait for the final law and assess the actual type of payment.
Do I need to buy a new till?
Not necessarily. A till, computer, laptop, tablet or phone can be used if its software creates and signs the data message, sends it securely and receives the response. Ask your current supplier about an EET 2.0 update and the new certificate.
Official device requirementsHow to choose a till for EET 2.0
Look beyond the hardware price. Software updates, support, the right functions for your operation and reliable offline storage are equally important.
Check your current system
Ask about update timing and certificate support.
Match your operation
A restaurant needs different functions from a mobile tradesperson.
Plan for outages
Unsaved reports should be queued and sent automatically.
Verify support
Fast setup and local support will matter around launch.
How to choose a till for EET 2.0View all tills
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.
The EET 2.0 till certificate
The certificate is intended to sign messages, prove their origin and secure communication. EET 2.0 is expected to use newly managed certificates in DIS+; do not assume an old EET 1.0 certificate will work.
Sign in to DIS+
Use an available Czech digital identity method.
Create a certificate
Generate it once the new function is available.
Install it in the till
Store it securely in the POS software.
Watch validity
Current information says one year, but this may change.
What is an evidential establishment?
It identifies where or how recorded sales are taken—for example a shop, restaurant, stall, vehicle, mobile operation or, in some cases, a website. It is expected to be managed in DIS+.
Will a receipt printer be mandatory?
The EET 2.0 proposal itself does not require a special printed EET receipt. However, a receipt or tax document may still be required by consumer, VAT or other rules.
What happens during an internet outage
A short outage should not stop sales. The till records the transaction and sends it after the connection returns, under the proposal within 48 hours at the latest.
1 Accept payment
→ 2 Store the sale
→ 3 Send after reconnection
What if the till does not receive a POK code?
If the till sends sales data but does not receive the POK confirmation code, it must resend the data message until confirmation arrives. The system recognises a repeated message, so the same sale is not counted twice.
How to prepare
-
Map cash, card, QR and transfer payments.
-
Check your current POS supplier’s plan.
-
Make sure you can access DIS+.
-
List your establishments and mobile sales points.
-
Create the new certificate only when instructed.
-
Use the January pilot period to refine the setup and resolve any technical or operational issues.
EET 2.0 versus the former EET 1.0
| Area | EET 1.0 | Proposed EET 2.0 |
|---|---|---|
| Rollout | Sector waves | One common start |
| Card payments | Outside reporting | In-person card payments included |
| Receipt | EET data printed | No special EET print requirement |
| Administration | Old portal and certificates | DIS+ and a new certificate |
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.
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.
What happens when the internet fails? +
The sale can be stored and sent after reconnection, under the proposal within 48 hours.
Does EET apply to non-VAT businesses? +
VAT registration alone is not decisive. The type of income, payment and any exemption matter.
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
Last substantive update: 26 August 2026. We will review the page after every major legislative or technical change.
Need advice on EET 2.0 or choosing a till?
Leave us your contact details and we will get back to you.