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EET 2.0: the sales register from 2027

From 1 January 2027 payments taken in person are recorded again. Paid by invoice or online? Then it does not apply to you.

The electronic record of sales (EET, elektronická evidence tržeb) ran from 2016 to 2020 and was then cancelled. A new version, EET 2.0, was signed into law in September 2026 and starts on 1 January 2027. Most of our clients invoice their clients or are paid online, and for them nothing changes. This page explains who is affected.

Which payments are recorded

EET 2.0 records payments taken in person: when you and your customer meet, or the customer pays at your premises. That includes:

  • cash, always, also away from your premises;
  • card and QR payments made on the spot, for example on a payment terminal;
  • vouchers and meal cards accepted on the spot.

Unlike the first EET, it is not only about cash: a hairdresser, tutor, massage therapist or market seller who takes only cards is also covered.

Who is outside it

Payments where the customer is not with you are not recorded:

  • an invoice paid by bank transfer;
  • online payments: an e-shop, a payment gateway, a QR code on a website;
  • cash on delivery that reaches your account later.

So a freelancer who invoices clients, in the Czech Republic or abroad, has nothing to do.

Flat-tax method: the opt-out

If you are in the first band of the flat-tax method (paušální daň) with business income of up to 1 million CZK in the previous year, you can choose to stay outside EET by paying an extra 1,400 CZK a month on top of the flat tax. The choice is made at the start of the year, by a deadline in early January (for 2027: 11 January), and cannot be changed during the year. See the 3 accounting methods.

How it works

  • Each sale is sent online to the tax office through your till, app or invoicing software. If the connection is down, it is sent later.
  • You do not have to hand the customer a receipt; you give one when the customer asks.
  • Registration and the certificate for your till are done in the tax portal (MOJE daně) from 1 November 2026. A free web app from the tax office is available from 1 December 2026 for the smallest businesses.
  • January 2027 is a trial month.

What to do now

  1. Check how your customers pay. Only invoices and online payments? You are done.
  2. Do you take payments in person? Register in the tax portal and ask your till or software supplier whether it supports EET 2.0.
  3. In the flat-tax method's first band: decide before January whether the opt-out is worth 1,400 CZK a month to you.

This is general information; the details can still be adjusted before January 2027.

Official sources: Financial Administration, eet.gov.cz (press release of 22 September 2026 on the signed EET 2.0 law); financnisprava.gov.cz.