EET 2.0 launch: January to be a trial month, not a postponement

The Electronic Sales Reporting Act has two effective dates. The obligation to report sales will arise for all affected businesses at the same time, with no phased roll-out as was the case for the previous EET system. Selected provisions needed to prepare the system will take effect as early as November. The timetable will therefore be as follows:

• from 1 November 2026, the tax information portal (DIS+) will allow businesses to take the steps to prepare for reporting and generate cash register certificates;
   
• from 1 December 2026, the free MOJE EET web application is due to become available; and
   
• from 1 January 2027, the obligation to report sales will apply.
   

January as a trial month

The Ministry of Finance and the financial administration have indicated that in January 2027 they intend to focus primarily on providing methodological support. Technical difficulties or incorrect configuration of cash register solutions once the reporting begins should therefore not be penalised.
However, this approach is not codified and represents only the tax authority’s declared administrative practice. The statutory obligation to report sales arises on 1 January 2027, and certain leniency during January is intended to apply only to technical issues—not to cases where a business fails to begin reporting altogether.

The exact end of the leniency period has not been conclusively determined. January may therefore be viewed as a period for fine-tuning the technical solution. It is not a postponement of the statutory obligation.
 

Free MOJE EET application for the smallest businesses

The Financial Administration is preparing the free MOJE EET web application, which will be available for use on mobile phones, tablets and computers. The application is intended to enable businesses to report sales, maintain a simple catalogue of goods and services, and issue receipts in PDF format.

MOJE EET is intended for businesses with no more than two reporting units and a low number of transactions. It will not support receipt printers, barcode readers or payment terminals. Access to DIS+ and a cash register certificate will be required to use it.

The smallest businesses will thus be able to use the free MOJE EET application instead of an in-house or commercial cash register solution. Alternatively, selected taxpayers in the first band of the lump-sum tax scheme whose business activity / self-employment income does not exceed CZK 1 million may, subject to the statutory conditions, opt for the EET OFF regime: this will exempt them from the obligation to report sales, in return for a monthly surcharge of CZK 1,400 on their lump-sum tax prepayment.
 

Do not delay preparations

Sales from business activities made by means of an in-person payment will be subject to reporting. Cash payments will be reported irrespective of where they are accepted. For cashless payments, such as payments by card, mobile phone or QR code, the decisive factor will be whether they are made during in-person contact with the customer or in connection with ordering or collecting goods or services at an establishment or in a means of transport. Cashless payments made remotely, for example through a payment gateway in an online shop, will generally not be subject to reporting.
Three months remain until EET is launched, while some of the functions needed to configure the system are only to become available on 1 November 2026. Practical preparations will therefore largely coincide with the pre-Christmas season.

Businesses should therefore verify or arrange for their access to DIS+ now and check with their supplier whether their cash register solution is ready. The financial administration is gradually publishing frequently asked questions on EET 2.0 on its website, which we continue to monitor.