EET 2.0: bill heading to Chamber of Deputies. What is implementation timeline?
The government has approved the draft EET 2.0 act and submitted it to the Chamber of Deputies. Compared to the version communicated earlier, there have been no major substantive changes. The main development is therefore the publication of the implementation timetable: the system is scheduled to go live on 1 January 2027.
The basic features of EET 2.0 remain consistent with the Ministry of Finance’s original proposals: in particular, contact payments (i.e., payments made by personal contact) are to be subject to reporting, with the aim to simplify the system compared with the previous EET scheme introduced in 2016, and reduce the scope of the reported data. The bill also preserves the special scheme for smaller businesses. More detailed information can be found in our previous article.
An implementation timetable has now been published, envisaging the following steps during 2026:
- technical documentation is to be made available as early as June 2026, followed by a testing environment from 1 July 2026,
- from 1 November 2026, functionalities within the DIS+ portal are expected to be made available, including certificate management,
- from 1 December 2026, the MOJE EET application is to become available,
- on 1 January 2027, full operation is planned to commence, likely with a parallel testing mode.
The affected entities can therefore begin preparing for the launch of the system, in particular as regards cash register and ERP systems, and overall technical readiness. Unlike EET 1.0, EET 2.0 is not planned to be introduced in waves but all at once.
However, the bill may still undergo amendments during the legislative process in the Chamber of Deputies.