Czech Republic to reintroduce electronic sales records in 2027

The Czech Republic is set to reintroduce electronic sales records, known as EET 2.0, starting January 1, 2027. The law, which was published in the Collection of Laws on October 7, focuses on recording revenues received during personal contact with a customer or in connection with a business premises.

Unlike the previous system, the new mandate is not determined solely by the type of business but by the method of payment. It includes cash transactions and contactless payments made in person, such as card payments via terminals, QR code payments on-site, or other mobile payments. Remote transactions, such as those made through e-shop payment gateways without personal contact, generally fall outside this requirement.

Finance Minister Alena Schillerová stated that the system is designed to be modern and simple, aiming to level the playing field for entrepreneurs and improve tax collection without increasing tax rates. The system will transmit basic transaction data, including the entrepreneur's identification, date, time, amount, and equipment details, rather than specific itemized lists of goods purchased.