Czech Republic EET system legislative debate

The debate over the reintroduction of the Electronic Sales Record (EET) system in the Czech Republic has intensified between the Senate and the government.

In August 2026, Senator Miroslava Němcová criticized legislative proposals for the system, arguing that the previous implementation failed to meet objectives and harmed the economy by forcing small businesses and rural shops to close due to administrative burdens. She noted that the model, originally inspired by Croatia to combat the shadow economy, had caused significant complications.

By September 2026, Finance Minister Alena Schillerová rejected Senate amendments that sought to exclude cashless payments from the registry, stating such changes would weaken the system’s effectiveness. The government maintains that the original law, applying to all payments involving personal contact, could generate approximately 14 billion CZK annually. To mitigate impact on small businesses, the administration proposed a voluntary ‘EET OFF’ regime for entrepreneurs in the first tier of the lump-sum tax system with annual incomes up to 1 million CZK. The updated plan also aims to reduce bureaucracy by removing requirements for printed receipts and information signs.

On September 9, 2026, the Czech Chamber of Deputies rejected the Senate amendments, confirming the original version of the law will take effect next year. The Ministry of Finance has updated its revenue estimate to 14.4 billion CZK. Finance Minister Schillerová defended the decision, stating it would ‘level the playing field for businesses.’ The confirmed legislation also incorporates various tax changes, including the restoration of certain student tax credits and childcare benefits, and the exemption of specific health benefits from income tax.