Czech Republic is currently a non-fiscal country. EET (Elektronická Evidence Tržeb), the country’s electronic sales recording system, was abolished from 1 January 2023 under Act No. 458/2022 Coll. A redesigned successor, EET 2.0, is planned from 1 January 2027 and is currently a draft bill before parliament. The Czech Financial Administration (Finanční správa) will oversee the new system. For full implementation details, see our dedicated EET 2.0 page.
A Brief History – EET 1.0 to Abolition
Czech Republic introduced EET 1.0 under Act No. 112/2016 Coll. (Zákon č. 112/2016 Sb., o evidenci tržeb) in December 2016. The system was modelled on Croatia’s online fiscalization framework, which Slovenia later adopted as well – a detail that matters for POS developers with integrations in those markets.
EET 1.0 rolled out in phases. Phase 1 covered the HoReCa (hotels, restaurants, cafés) sector from December 2016. Phase 2 brought retail and wholesale into scope from March 2017.
EET 1.0 was politically contested from the start. It was introduced without sufficient stakeholder consultation and became an anti-pandemic economic relief measure in 2022. Act No. 458/2022 Coll. formally ended the obligation from 1 January 2023. EET 2.0 is explicitly designed to be simpler and more politically durable than its predecessor.
How the EET System Worked
Understanding EET 1.0 is useful preparation for EET 2.0, because both systems share the same technical foundation.
No mandatory hardware. Czech EET required no certified fiscal printers or point-of-sale devices. Compliance was purely software and certificate-based, unlike Germany’s TSE requirement or Italy’s fiscal printers. This is a key differentiator for international retailers assessing the Czech Republic against other European markets.
No POS certification. POS applications did not require government certification or approval under EET 1.0. Developers only needed to implement correct data transmission and manage digital certificates. EET 2.0 is expected to follow the same approach.
Digital certificates and the FIK code. Each POS system used a public/private key certificate pair to authenticate every transaction transmission to the Finanční správa. In return, the authority issued a unique FIK (Fiscal Identification Code) for each transaction, which was printed on the customer receipt. EET 2.0 removes the mandatory receipt printing requirement, but the certificate-based authentication mechanism carries forward.
Business premises registration. Each physical or virtual business premises must be registered with the Finanční správa before issuing fiscal records. International retailers frequently overlook this step. It is a precondition for compliance, not an optional formality.
Current Status – Czech Republic as a Non-Fiscal Country
As of June 2026, the Czech Republic is classified as a non-fiscal country. There is no obligation to transmit sales data to any tax authority. The absence of a live system does not mean the absence of compliance obligations, however.
Czech VAT Act No. 235/2004 Coll. (zákon o DPH) governs all VAT obligations regardless of EET status. The current rate structure is: 21% standard rate, 12% unified reduced rate (in effect from 1 January 2024, replacing the previous 10% and 15% reduced rates), and 0% for specific exempt categories. Every POS system operating in the Czech Republic must be configured to these rates today. The Czech VAT registration threshold was also raised to CZK 2M (approximately EUR 80,000), which affects which businesses must charge VAT.
A 10-year data retention obligation applies to all invoices and sales records under Czech VAT regulations, with electronic access required. International developers familiar with 5- or 7-year rules in their home markets should note this extended requirement for their POS architecture.
EET 2.0 will add a real-time transmission layer on top of these existing obligations from 1 January 2027.
EET 2.0 – What Is Coming from 2027
EET 2.0 is a redesigned sales registration system planned to take effect from 1 January 2027. It is currently a government-approved draft bill at an early parliamentary stage – not enacted law. All references below reflect the draft as of May 2026.
Scope – in-person B2C payments. The planned system covers B2C sales where direct physical contact occurs at the point of payment. Payment types in scope include cash, card, QR code, and cryptocurrency. Remote payments are excluded from the scope.
EET OFF opt-out. The smallest taxpayers – those in the flat-tax band 1, with income at or below CZK 1M (approximately EUR 40,000) – may opt out of EET 2.0 by paying a flat surcharge of CZK 1,500 per month instead of registering under the system. This is relevant for micro-businesses in HoReCa and personal services.
VAT change on hospitality beverages. The draft bill reduces VAT on non-alcoholic beverages served in catering from the standard 21% to the reduced rate of 12%. POS systems in HoReCa environments must separately record alcoholic and non-alcoholic beverages for VAT configuration purposes. This change requires a POS update regardless of EET 2.0 implementation status.
Tips exemption. Under the draft, tips received by hospitality staff are exempt from income tax and social security contributions. POS systems must separate gratuity amounts from taxable turnover. This is a specific configuration requirement for restaurants and cafés.
EET 2.0 also reflects the broader European trend toward continuous transaction controls (CTC), in line with the EU’s evolving ViDA framework. For the complete EET 2.0 legislative breakdown, technical architecture, and implementation roadmap, see our dedicated EET 2.0 page.
What Businesses and POS Developers Should Do Now
The non-fiscal window is closing. Preparation now is significantly cheaper than remediation in late 2026. Three concrete steps apply immediately.
First, review your current POS VAT configuration. The upcoming hospitality beverage VAT change requires updates to HoReCa POS systems before January 2027, independent of EET 2.0 implementation. Any system that does not currently separate alcoholic from non-alcoholic beverages at the VAT line needs attention now.
Second, map your payment types. Determine which payment flows will fall within EET 2.0 scope – in-person B2C contact payments – and which are excluded. Online and remote sales are outside the scope under the current draft.
Third, assess your integration effort. If your team has experience with Slovenian, Albanian, Montenegrin, or Croatian fiscalization, significant portions of that integration are reusable for Czech EET 2.0. The certificate-based authentication model and the online transmission architecture are closely related across all these markets.
When preparing a POS system for a software-based fiscalization country like the Czech Republic, the first questions are typically: what functionalities does the POS need to support, and does it need certification by a public authority? JB Fiscal Consulting helps clients answer both. For example, the team can assess whether the existing transaction data set used for another country can be applied to Czech EET 2.0, avoiding unnecessary redevelopment.
For a scope assessment of your specific situation, book a Consulting Session with JB Fiscal Consulting. For ongoing updates as EET 2.0 progresses through parliament, subscribe to our Regulatory Monitoring service.
Disclaimer: The information on this page does not constitute legal advice. JB Fiscal Consulting cannot be held responsible for errors or omissions. Please contact us if you have specific questions about your compliance situation.
Frequently Asked Questions
Does the Czech Republic currently require fiscalization?
No. EET was abolished from 1 January 2023 under Act No. 458/2022 Coll. Czech Republic is currently a non-fiscal country – there is no obligation to transmit sales data to the tax authority. EET 2.0 is a planned system targeted for 1 January 2027 but is not yet enacted into law.
What is EET and what happened to it?
EET (Elektronická Evidence Tržeb) was introduced under Act No. 112/2016 Coll. in December 2016, starting with the HoReCa sector and expanding to retail and other sectors from March 2017. The system was politically contested and abolished on 1 January 2023. EET 2.0 is the redesigned successor, planned from 2027.
Does the Czech Republic require fiscal hardware or certified POS software?
No. The original EET required no certified hardware and no government certification of POS applications. Only correct data transmission using digital certificates was required. EET 2.0 is expected to follow the same model, though the final bill has not yet been enacted.
As a foreign-registered company with Czech operations, does EET 2.0 apply to us?
The draft bill covers personal and corporate income taxpayers without jurisdictional qualification. The current wording focuses on the place of transaction, not the place of company registration. Book a Consulting Session with JB Fiscal Consulting for a specific scope assessment of your situation.
What are the current VAT rates in the Czech Republic?
Standard rate: 21%. Reduced rate: 12% (unified from 1 January 2024, replacing the previous 10% and 15% rates). A zero rate applies to specific categories. Every POS system deployed in the Czech Republic must be configured to these rates. The draft EET 2.0 bill also reduces the VAT rate on non-alcoholic beverages in catering from 21% to 12%, meaning alcoholic and non-alcoholic beverages must be separately recorded for VAT purposes.
Do we need to replace our existing cash registers to be compliant with EET 2.0?
Not necessarily. EET 2.0 allows businesses to use existing devices – mobile phones, tablets, laptops, or existing cash registers – provided they are updated to support the new system. Businesses should contact their solution provider to confirm EET 2.0 readiness. The Financial Administration also plans to provide a free web application for the smallest taxpayers with simple workflows.
Will there be a grace period for EET 2.0 implementation?
The current schedule, announced by the Financial Administration, does include a grace period. However, this period is planned to last only during January 2027. That is why starting with information collection and development as soon as possible is strongly advisable. Book a call with JB Fiscal Consulting to ease your preparatory actions.
Recommended Next Steps
JB Fiscal Consulting offers Consulting Sessions, Fiscalization Essentials Sessions, Regulatory Monitoring, and Ongoing Support for businesses preparing for EET 2.0. Contact us at office@jbfiscalconsulting.com or visit jbfiscalconsulting.com to discuss your compliance situation.
Phone: +381 62 420 541 Monday – Friday, 09:00 – 17:00 CET