EET 2.0 and foreign currency payments: euros and Czech crowns

A payment is recorded when it meets the statutory conditions, constitutes relevant income and is not exempt. From 1 January 2027, the payment method and circumstances matter, not the currency or the country that issued the card. Under the standard regime, data is sent no later than the time of the sale. Cash can qualify as a contact payment even without personal contact; the law provides exceptions including certain postal services.

Payments in EET 2.0 →

Section 17(1)(f) requires the total in Czech currency. The later data-message guidance of 5 October 2026 says that general exchange conversion rules for determining relevant income apply to sales in foreign currency.

In answer 514 of 3 August 2026, the Financial Administration refers to the rate declared by the taxpayer at the time of the sale, such as the rate used at the till or in accounting. If no own rate is used, it mentions another appropriate rate, such as the Czech National Bank rate for that day or the previous day. That answer was based on the draft law; assess the method under the later guidance and your own accounting or tax rules.

The merchant’s or accounting rate is not necessarily the terminal conversion rate, the customer’s bank rate or the later payment-provider settlement rate. Check how the amount arose in each case. The cited sources do not impose a general duty to download the daily Czech National Bank rate automatically or specify universal rounding here.

These are illustrations only. CZK 25.00 per EUR is not a current rate or a prescribed rate.

For a simultaneous combination of crowns and euros or of payment methods, determine the CZK value of the actual payment. The guidance says that a simultaneous payment, for example by cash and card, can be recorded in one data message.

The guidance treats payments made at different times, such as a deposit and a later balance, separately. The time of the sale is receipt or, if earlier, the issue of the payment instruction. Assess each payment: a remote deposit and a later contact payment may have different treatment.

For your own checks, it is useful to retain the original currency and amount, the rate, the calculation and any change returned. This helps reconcile the till, accounting and any correction.

This is a recommended internal record, not a claim that the original currency or rate are new mandatory EET message fields. Check the capabilities of the specific device.

Till for EET 2.0 →

Under section 8, a refund of a recorded sale or part of it, and a correction, are recorded using the same principles as a sale but with a negative amount.

Distinguish the refunded sale from any accounting exchange difference. Do not automatically recalculate a historic payment using a new rate without checking the circumstances; discuss the treatment and link to the original record with your accountant.

Check the currency charged by the terminal, the conversion method you use and how the original payment and refund can be traced. Confirm support for foreign currencies, mixed payments and rate downloads with the provider of the particular version.