EET 2.0 in the Czech Republic (2027): Who Needs It, Who Doesn’t, and How to Register

EET 2.0 starts in the Czech Republic on 1 January 2027. Businesses and self-employed people who accept cash or certain in-person payments must report these payments electronically to the Czech Financial Administration.

However, not every freelancer or business needs to register for EET. If you work online, send invoices to your clients, and receive payments exclusively by bank transfer, EET usually does not apply to you.

This guide explains who needs EET 2.0, who doesn’t, which payments must be reported, and how to register if your business is affected.

What Is EET 2.0 in the Czech Republic?

EET stands for Elektronická evidence tržeb, which means Electronic Registration of Sales.

EET 2.0 is a system that allows the Czech Financial Administration to receive information about payments collected by businesses.

EET is not entirely new. The original system operated in the Czech Republic from 2016 until it was cancelled on 1 January 2023. The government is now bringing it back.

When a customer pays a business in cash or makes a payment in person, the business sends basic information about that payment to the EET system.

For example, when a customer pays CZK 500 at a hair salon, the salon’s payment system reports the transaction electronically.

The government introduced EET to improve tax collection, reduce unreported business income, and create fair conditions among businesses.

The new EET 2.0 system is simpler than the previous version. Businesses report fewer details, printing an EET receipt is no longer mandatory, and the government is providing a free application for small businesses.

EET 2.0 becomes mandatory on 1 January 2027 for businesses receiving payments covered by the system.

Who Does Not Need to Register for EET 2.0?

If you send invoices to your clients and receive payments only by bank transfer, you do not need to register for EET 2.0.

This applies to freelancers, self-employed people, and companies, regardless of where they perform their work.

Having a Czech trade licence (živnostenské oprávnění) or an IČO does not automatically mean you need EET.

What matters is how your customers pay you, not where you work or what type of work you do.

You are a self-employed electrician who repairs equipment at a customer’s home.

After completing the work, you send an invoice, and the customer pays by bank transfer the following day.

You do not need to register for EET 2.0.

The same rule applies to other professions, including IT specialists, consultants, and graphic designers. What matters is how the customer pays, not where you work.

This means you do not need to:

• Register and Activate EET 2.0

• Obtain an EET certificate.

• Purchase an EET cash register.

• Report those bank transfers through EET.

You can continue invoicing your clients and receiving payments as before. Your existing income tax, VAT, accounting, and other business obligations remain unchanged.

What if your payment methods change?

If you decide to accept cash, in-person card payments, QR code payments, or other payments covered by EET in the future, you must complete your EET registration and prepare your payment system before accepting those payments.

Who Must Register for EET 2.0?

Businesses and self-employed people (OSVČ) must register for EET 2.0 if they accept cash, card payments in person, or QR code payments at a shop or other physical location.

You are a freelance photographer. Most of your clients pay invoices by bank transfer, but some of them pay cash after a photo session.

You must register for EET 2.0 and report the cash payments. You don’t need to report payments received by bank transfer.

Which Payments Must Be Reported Through EET 2.0?

EET 2.0 covers cash payments and payments made in person by card, QR code, or bank transfer.

For example, if a customer pays by QR code at a shop counter, the payment must be reported through EET. However, if the customer pays an invoice later by bank transfer from home, the payment does not need to be reported.

Do Foreigners and International Freelancers Need EET?

Foreigners operating businesses in the Czech Republic follow the same EET rules as Czech business owners. The requirements depend on how customers pay, not their nationality.

Example 1: Freelancer Working for a Foreign Company

A software developer living in Brno works for a German company and sends monthly invoices. The company pays by bank transfer.

The developer does not need to register for EET.

Example 2: Foreign Entrepreneur Operating a Café

An American entrepreneur operates a restaurant in Prague, where customers pay cash and by card.

The entrepreneur must register for EET and report these payments.

What Is EET OFF?

EET OFF allows self-employed people (OSVČ) in the first band of the Czech flat tax regime (paušální daň) to pay an additional CZK 1,400 per month instead of reporting payments through EET 2.0.

The additional payment is CZK 16,800 per year, paid on top of the regular monthly flat tax.

EET OFF is not available to companies or freelancers who use 60/40 tax method.

To use EET OFF, you must meet all four conditions:

1. You are self-employed (OSVČ), not a company.

2. You are in the first band of the Czech flat tax.

3. Your self-employment income in the previous tax year did not exceed CZK 1,000,000.

4. You notify the Czech Financial Administration before the required deadline.

You are a self-employed hairdresser who accepts cash payments. Your income last year was CZK 800,000, and you are in the first band of flat tax.

You can choose EET OFF and pay an additional CZK 1,400 per month instead of reporting payments through EET.

Or If you receive payments only through ordinary bank transfers, you do not need EET registration or EET OFF.

The standard registration deadline is 10 January. For 2027, the deadline is 11 January 2027, because 10 January falls on a Sunday.

Existing businesses: If you miss the deadline, you cannot join EET OFF for that tax year.

New businesses: If you register a new business after the deadline, you can apply for EET OFF when registering for the first band of paušální daň, provided you meet the eligibility conditions.

Once you join EET OFF, you cannot switch to standard EET during the same tax year.

If your self-employment income exceeds CZK 1 million during the tax year, you continue paying the EET OFF additional monthly payments until the end of that year.

From the beginning of the following tax year, you are no longer eligible for EET OFF and must start reporting payments through standard EET.

How to Register for EET 2.0 in the Czech Republic

You can register for EET 2.0 online through the Czech tax portal, MOJE daně. Registration has been available since 2 November 2026.

Open the MOJE daně portal and sign in to your DIS+ account

You can log in using Czech electronic identity or your data box login details.

In your DIS+ account, click AKTIVOVAT EET to activate the EET service.

Register the locations or business activities where you receive payments that must be reported through EET. These are called evidenční jednotky in Czech.

if you operate multiple shops, register each of them.

If you use your own cash register or business software, generate an EET certificate through DIS+ to connect your system with the Czech Financial Administration.

Businesses using the government’s free EET application have a easier setup.

Set up your existing cash register, business software, or the free government application to report payments through EET.

EET 2.0 reporting starts on 1 January 2027.

Do You Need a New Cash Register for EET 2.0?

No, You don’t need to buy a new cash register.

If your existing cash register or point-of-sale (POS) system supports EET 2.0, you can continue using it. You can also use compatible business software or the government’s free application, MOJE eet.

Before buying new equipment, ask your current software provider if your system will support EET 2.0.

MOJE eet is a free web application developed by the Czech Financial Administration. You can use it to report payments through EET without buying additional software or equipment.

The application is available on 1 December 2026.

No, You don’t have to print a receipt for every payment reported through EET.

For example, if a customer pays CZK 200 for a coffee, the café must report the payment electronically, but it doesn’t have to print a receipt just because of EET.

What Information Does EET 2.0 Report?

EET 2.0 sends basic information about each payment to the Czech Financial Administration. The reported information includes:

• Business IČO: The Czech identification number of the business receiving the payment.

• Date and time: When the payment was received.

• Payment amount: For example, CZK 500.

• Business location: The shop or other registered business unit where the payment was received.

• Payment system ID: The system used to report the payment.

• Transaction number: A unique number identifying the transaction.

If you lose your internet connection, you can continue accepting payments and report them once the connection is restored.

You have 48 hours to report each payment. If your payment system supports automatic reporting, it can send the missing transactions once you’re online again.

If you refund a customer or cancel a payment that was already reported through EET, you must also record the refund or correction in the system.

For example, if a customer buys a product for CZK 1,500 and returns it the next day, you need to report the refund through EET.

Your cash register or payment software should support refunds and corrections.

Does EET 2.0 Apply to Online Shops?

E-shops don’t need to report payments made remotely through their websites, including online payment gateways and ordinary transfers.

However, if a customer pays in person when collecting an online order, the payment must be reported through EET.

For example, if a customer orders a laptop online and pays by card when collecting it at your shop, you must report the payment through EET.

If the customer pays online in advance and collects the laptop two days later, you don’t need to report that payment.

Cash on delivery collected by a postal service and transferred to your bank account is also excluded under the postal-service exception.

When Does EET 2.0 Start?

EET 2.0 becomes mandatory on 1 January 2027 for businesses that accept payments covered by the system.

The government has introduced the following dates to help businesses prepare

The deadline is still 1 January 2027. During January, the Czech Financial Administration will help businesses resolve technical problems, but this doesn’t mean you can postpone registration or ignore EET reporting. Businesses that don’t follow the rules can receive fines.

Having an IČO or Czech trade licence doesn’t automatically mean you need EET. If you receive only payments that are not covered by EET, you don’t need to register.

If you accept cash or in-person card payments, check that your existing POS system or payment software supports EET 2.0. You can also use the government’s free MOJE eet application instead of buying new equipment.

If you choose EET OFF, make sure you register by 11 January 2027.

Make sure your EET registration and payment system are ready before 1 January 2027.

About Pexpats

Pexpats is a certified tax and accounting agency helping foreigners with business registration, taxes, accounting, and VAT declarations in the Czech Republic.

We help freelancers, self-employed professionals, and businesses with trade licence registration, company registration, income tax returns, VAT registration, and ongoing tax and accounting support.

Need help with your Czech taxes or business registration? Contact Pexpats.