Electronic sales records are coming back in the Czech Republic. According to the official Financial Administration website eet.gov.cz, EET 2.0 goes live on 1 January 2027, and the law was published in the Collection of Laws on 15 October 2026. Reporting happens online, so a reliable internet connection at your premises matters as much as the till itself. This article sums up what to get done and where the internet comes in.
Who EET 2.0 applies to
The obligation applies to income tax payers, both individuals and companies, who receive payments in person from a customer or at their premises. It does not matter whether you are a VAT payer. Cash, card payments, QR payments and similar in-person payments are reported. Ordinary remote bank transfers, such as paying an invoice, and e-shops with an online payment gateway are not. What counts is the place, manner and circumstances of the payment, not just the payment method. The law also contains exemptions, for example for vending machines or revenue of the state and municipalities, so please check your own situation at eet.gov.cz.
What is new compared with EET in 2016 to 2020
- A receipt for EET purposes is not mandatory, so printing receipts is no longer required for this purpose. An obligation to issue a receipt may still arise from other regulations or at the customer's request.
- Only a minimum of data is reported: business identification, identification of the business unit and till, a sequence number, date and time, and the total amount. Itemised goods and VAT rates are not required.
- You do not have to buy a new cash register. You can use your existing till system once the supplier updates it, or the free MOJE eet application.
Timeline: what and by when
- 1 Nov 2026: EET 2.0 opens in the MOJE daně tax portal and certificate generation starts.
- 1 Dec 2026: the free web application MOJE eet for small businesses launches. A smartphone, tablet or computer is enough.
- 10 Jan 2027: the last day to opt into the EET OFF regime for 2027. It applies only to individuals in the 1st band of the flat-rate tax regime whose income from self-employment in the previous year did not exceed CZK 1 million. The regime costs a surcharge of CZK 1,400 per month on top of the flat-rate advance payment, it cannot be changed during the year, and a late notification is ineffective.
- 1 Jan 2027: start of live operation.
Why the internet matters here
Sales data is sent to the Financial Administration at the moment the sale takes place. Your till or app therefore needs a working connection at the premises. The MOJE eet app runs in a browser, so it does not work without internet at all.
What if the connection drops? According to the "Errors and their solutions" section of eet.gov.cz, during an outage the sales are sent without delay once the connection is restored, and no later than 48 hours after the sale was made. Most tills have an automatic procedure for this and will send the unsent sales themselves when the connection returns.
Our recommendation, not a legal requirement: a single outage of a few hours is no problem, but repeated or longer outages are a risk. The more often the connection fails, the greater the chance of missing the deadline, and the more stress at the moment your premises are full. That is why it makes sense to have a stable main connection plus a backup, for example a second line or a mobile backup.
A practical checklist before 1 January
- Check whether the obligation applies to you and whether you fall under an exemption or the EET OFF regime. The EET OFF decision must be made by 10 Jan 2027.
- Ask your till system supplier when the update will be ready. If you have no till, plan on the MOJE eet app from 1 Dec 2026.
- From 1 Nov 2026, arrange your certificate in the MOJE daně portal so it does not hold you up just before the start.
- Check the connection at your premises. Does the signal cover the whole sales area, including the till? Does the wifi drop at peak times? Do you have a backup option at hand?
- Do a dry run well before the last week prior to launch, so any connection problems show up in time.
Opening or moving your premises?
This is where the connection is most often left to the last minute. If you are opening a new location or moving, it pays to arrange internet in parallel with the till, not after you move in. General timing advice is in our article Moving and Internet, and the installation process is described in Internet within 4 days.
How we can help
Net Hned provides internet for homes and businesses in Prague. Once we verify availability at your address, we get back to you within 24 hours, agree an installation date, and you are online within 4 days of ordering. Installation is free, plans have no data limits, and on fibre the download and upload speeds are the same. Where fibre is not available, we offer a connection over the metallic network (VDSL). Support is available around the clock. Thanks to the quick setup you do not have to arrange the connection months ahead, and can still manage it shortly before 1 January.
The quickest way to find out how far our network reaches and which plans are available at your address is to check availability. If you need a backup connection or have specific requirements for your premises, write or call us and we will advise what is possible.
Summary
EET 2.0 simplifies reporting, but it assumes that reporting works online. Check whether the obligation applies to you, watch the dates of 1 Nov 2026, 1 Dec 2026 and 10 Jan 2027, and make sure your premises have a reliable connection in time. Always verify current conditions at eet.gov.cz.