The Czech government will reintroduce its Electronic Reporting of Sales (EET) regime from 1 January 2027 under a revised “EET 2.0” format, covering in‑person payments such as cash, card and QR code transactions. Small businesses earning below CZK 1 million can opt for an “EET OFF” exemption or simplified regime, and the Ministry estimates the system could raise an additional CZK 14–15 billion annually in VAT and income tax.
From 1 January 2027.
In‑person payments, including cash, card, and QR code transactions.
Yes, businesses with annual revenues below CZK 1 million can choose an “EET OFF” exemption or simplified regime.
The Ministry estimates an additional CZK 14–15 billion annually in VAT and income tax.
The Ministry cited administrative costs, taxpayer costs, and the fact that it only captured cash payments, which are now a small proportion of retail transactions.
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