The Czech Republic is preparing to reintroduce electronic sales reporting. On September 9, 2026, the Chamber of Deputies reaffirmed the bill that had been sent back by the Senate. The launch of EET 2.0 is scheduled for January 1, 2027—POS, ERP, and PMS providers with customers in the Czech Republic should therefore begin preparing their systems now.
EET stands for elektronická evidence tržeb, or electronic sales recording. The original EET system was in effect in the Czech Republic starting in 2016, was suspended during the COVID-19 pandemic, and was abolished as of January 1, 2023. EET 2.0 is its modernized successor and thus marks the return of fiscalization in the Czech Republic—online, transaction-based, certificate-supported, and entirely without fiscal hardware.
Since September 2, 2026, the Ministry of Finance and the Czech Financial Administration (Finanční správa) have been operating a central portal for the new system at Úvodní stránka | EET 2.0 - moderní evidence tržeb. The technical documentation for point-of-sale system developers was published on June 5, 2026, and the test environment has been available since July 2026.
Contact payments and cash payments must be reported if they constitute income from business activities and are not subject to any statutory exceptions. According to the official overview, the decisive factor is not merely the method of payment, but whether the payment is made in direct contact with the customer or, if made in cash, is subject to the EET requirement:
Remote payments, such as bank transfers or online store payments, are not included. For certain self-employed individuals under the first flat-rate tax regime, there is also the EET OFFmode, which exempts them from the record-keeping requirement. According to the official portal, this mode applies to individuals in the first flat-rate tax bracket with annual income of up to 1 million CZK, in exchange for a monthly surcharge of 1,400 CZK on their flat-rate tax. Starting December 1, 2026, micro-entrepreneurs can use the tax authority’s free web application, MOJE eet —for everyone else, reporting is handled through their own point-of-sale system.
EET 2.0 will be rolled out in several phases: First come registration and cash register certificates, then the MOJE eet web application, followed by the launch for everyone with a pilot program in January.
You can find the complete timeline—from the launch in 2016 to full operation in 2027—on our Czech Republic country page.
November and December 2026 are important months for businesses. Cash register certificates will not be available on the MOJE daně portal until November 1. Businesses with many cash registers should therefore plan for their issuance well in advance—especially if they have multiple locations or three-digit cash register numbers.
Anyone familiar with the old interface will be surprised: The new report requires less data, not more. The tax authorities have deliberately simplified the aspects of the old EET system that were administratively burdensome.
| EET 1.0 (through 2023) | EET 2.0 (starting in 2027) | |
|---|---|---|
| VAT Breakdown per Record | Requirement | Not applicable |
| PKP / BKP Security Codes | Mandatory, PKP printed in the event of an offline situation | no longer exist |
| Sales Regime (režim) | Requirement | N/A |
| Differential Taxation | Required, where applicable | N/A |
| Confirmation Code | FIK | POK |
| Taxpayer Identification Number | dic_popl (Tax ID) | eic_popl (EIC: CZ + 8 to 10 digits) |
| Unit Identifier | id_provoz, chosen by oneself | unit_id, awarded by the DIS+ portal |
| Offline Period | 48 hours | 48 hours (unchanged) |
| Requirement to Print Receipts | FIK or PKP had to be printed | No legal obligation to print |
In short: Going forward, the report will be limited to the core sales data: registered unit, cash register, time, receipt number, and amount. No item data, no tax rates, no customer data. Since the VAT breakdown is no longer required, Czech tax groups are no longer included in the fiscalization process—though they remain relevant, of course, for internal totals and Z-reports.
For POS, ERP, and PMS providers, the most important thing to note is that EET 2.0 remains an online report generated directly from the point-of-sale software. Every relevant payment is signed by the POS system or middleware, sent to the tax authorities, and responded to with a confirmation code (POK) or an error message.
The most important point to keep in mind during preparation: Not every technical requirement needs to be handled within the POS system itself. efsta’s middleware centrally handles the signature, communication, certificate logic, response verification, and offline reporting—allowing POS, ERP, and PMS systems to remain much closer to their actual sales logic.
Certificates are one of the most important preparatory steps: They ensure authentication, digital signatures, transport encryption, and response validation—and must be obtained and renewed well in advance of launch.
EET 2.0 uses three certificates: the cash register certificate for authenticating and signing reports, the SSL certificate for the HTTPS connection, and the tax authority’s response signature certificate, the validity of which the cash register must verify.
The cash register certificate (RSA 2048, PKCS#12) is valid for 366 days. Its renewal is therefore an annual recurring task that belongs in the operational plan, not in the project completion checklist. The efsta Fiscal Middleware automatically issues a warning as soon as a certificate has less than 31 days remaining.
The efsta Fiscal Middleware is already integrated with EET 2.0. The following are currently available:
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Do I need new cash register hardware for EET 2.0 in the Czech Republic?
No. EET 2.0 is a software-based fiscalization model in the Czech Republic: Existing POS, ERP, or PMS systems must be integrated via an interface, certificates, and a digital signature, but do not require any special fiscal hardware.
What has changed in EET 2.0 compared to EET 1.0?
EET 2.0 significantly reduces the scope of reporting: VAT breakdowns, PKP/BKP, revenue regimes, and differential taxation are no longer required. New features include, among others, the EIC identifier (replacing the DIČ), the entity identifier assigned by the DIS+ portal, and the POK confirmation code.
What is the POK verification code, and what happened to the FIK?
POK is the new confirmation code that the tax authorities return after a successful EET 2.0 submission. It replaces the former FIK from EET 1.0; PKP and BKP no longer exist in the new system.
How do cash register certificates work, and what are the deadlines in the Czech Republic?
Tax certificates can be issued via the MOJE daně or DIS+ portal starting November 1, 2026. They are valid for 366 days; a maximum of ten certificates per day can be issued per registered unit (jednotka), which is why larger rollouts should be planned well in advance.
What is the "EET OFF" mode, and who is eligible for the exemption?
EET OFF is an exemption for selected individuals in the first flat-rate tax bracket. It is intended for micro-entrepreneurs with annual revenue of up to 1 million CZK and, under the official conditions, exempts them from the ongoing EET reporting requirement.
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