Reporting units under EET 2.0: what must be reported from 1 November?
A reporting unit is a concept that did not exist under the original EET system. Yet the configuration of the entire reporting system will depend on defining these units correctly. From 1 November 2026, businesses will be able to register units through the tax information portal (daňová informační schránka, DIS+); without doing so, they cannot obtain a cash register certificate or begin reporting sales.
A reporting unit is a place, means or online environment through which a business carries on its business activities. It may be:
- a business establishment or a functionally separate part thereof;
- a website or application;
- a means of transport;
- a mobile establishment without a fixed address, typically a stall or food truck; or
- a residual category for businesses without permanent premises that accept payments at customers’ premises; such units are identified by the business’s registered office.
Information to be reported
For each unit, businesses must report, in particular, its type and identification details (such as its address, website address or registration number), its predominant business activity under the CZ-NACE classification, and whether reportable sales are made through it. A name may also be added, for internal purposes. Businesses must separately indicate whether the unit is used to report sales made under indirect representation—that is, in their own name but for the account of another person, typically in the capacity of a commission agent.
Once the information has been saved, the system will automatically assign an identification number to the unit. This number will form part of the data message for a reported sale and must be configured in the relevant cash register device. Any changes to the reported information must be notified within 15 days of the date on which they occur. For establishments that a business had already registered under the original EET system and had not recorded as closed, it is expected that the previously reported information may be carried over.
Points to watch
If a business receives reportable sales through at least one reporting unit, it must report all reporting units through which it receives sales, including those through which the sales received are not subject to reporting. A typical example is an online shop accepting payments through a payment gateway and operated alongside a brick-and-mortar store: remote payments made through the payment gateway are not reported, but the online shop itself must nevertheless be reported as a reporting unit. Moreover, the predominant business activity must be specified separately for each unit rather than for the business as a whole.
A functionally separate part of an establishment
The greatest practical uncertainty is likely to arise when determining whether a functionally separate part of an establishment must be reported as a separate reporting unit. The Ministry of Finance acknowledges that there is no universally applicable answer. A veterinary surgery and an adjacent pet food shop will constitute two units, whereas the treatment of two neighbouring surgeries operated by the same company will depend on the extent to which they are physically and operationally separate.
The assessment will primarily depend on the specific facts and circumstances. An incorrect definition may affect the configuration of cash register devices and the data submitted. We therefore recommend assessing the definition of the units in advance and documenting the approach adopted.
Units may be created progressively, but all units must be reported before the business begins reporting sales through them. As EET 2.0 is due to become operational on 1 January 2027, we recommend that businesses with multiple establishments, business activities or sales channels begin mapping them as soon as possible.