#LifeInCzechia Do you run a café, salon, an e-shop, a food stand, freelance business, or basically any customer-facing business in the Czech Republic? Pay attention to a phrase you’re about to start hearing a lot again: EET. What? When? How? Learn everything you need to know in this article!
Register your operational units
What Is EET 2.0?
EET stands for Elektronická evidence tržeb, which means Electronic Sales Registration.
It is a system where businesses electronically report eligible sales transactions to the Czech tax authorities in real time (or near real time). The original version, launched in 2016, was suspended during COVID and later fully abolished in 2023.
Why Is the Government Bringing It Back?
According to the Ministry of Finance, the goal is to create a fairer business environment and reduce tax evasion while making the system technically simpler than before. The new version is supposed to reflect today’s digital economy, where card payments, QR payments, and online transactions are much more common than they were a decade ago.
The government also says EET 2.0 should involve:
- fewer administrative burdens,
- fewer random tax inspections,
- lower technical costs,
- and simpler reporting tools.
When Does EET 2.0 Start?
Technical preparation is expected throughout 2026, including developer testing environments and certificate systems.
Official launch is set for January 2027.
The law still needs to complete the legislative process, but businesses should already be paying attention.
Which Payments Will Be Registered?
Unlike the old version, EET 2.0 is expected to focus mainly on contact payments, that means payments made directly with customers.
This can include cash, card payments, QR code payments, vouchers, gift cards and similar in-person transactions.
What’s New: Businesses Must Report “Operational Units”
One of the biggest changes is a broader reporting obligation related to so-called “evidenční jednotky” — operational or registration units.
And here’s the important part: You may have to report certain operational units even if the sales there are not themselves subject to EET reporting.
What Counts as an “Operational Unit”?
According to the proposal, operational units can include:
Physical business premises
For example, cafés, restaurants, shops, salons, studios, offices, coworking locations, or pop-up/mobile operations.
Websites and apps
If you run an e-shop or offer services online, your website or app may qualify as an operational unit.
Vehicles
Taxi services or mobile sales vehicles can also count.
Business activity outside fixed premises
For example, tradespeople working at customer locations, freelancers operating outside an office, and mobile service providers.
What Will Businesses Have to Report?
Businesses will reportedly need to submit information such as:
- identification of the operational unit,
- type of operational unit,
- main business activity,
- whether registered sales occur there,
- and whether sales are recorded on behalf of another taxpayer.
Any changes must also be reported – generally within 15 days.
Who Could Be Most Affected?
The expanded reporting rules may especially affect:
- businesses combining online and physical sales,
- e-shops with pickup points or stores,
- hospitality businesses,
- freelancers working both online and offline,
- mobile businesses,
- and service providers operating across multiple locations.
For example:
An expat running a Prague coffee shop plus an online merchandise store may have to report both the café and the online platform as operational units.
What Happens If You Ignore It?
Non-compliance could lead to substantial penalties. According to current proposals, failing to fulfill reporting obligations could result in fines of up to CZK 500,000.
For more practical tips about renting, housing, and life in Czechia, visit Foreigners.cz.
If you want to feel at home, check out our categories of “Living” and “Practical tips for expats” where you will find interesting information about the Czech Republic and recommendations on how to make the most out of your stay here.
Sources: mf.gov.cz, podnikatel.cz
Image sources: pexels
