Fiscalization and Real-Time Reporting in Czech Republic
No active fiscalization in Czech Republic; EET 2.0 planned from 2027 for real-time B2C in-person sales (cash, cards, equivalents) via POS/ERP systems
.webp&w=3840&q=75)
Czech Republic currently does not operate an active fiscalization system for retail sales, as the original Electronic Sales Registration (EET) scheme introduced by Act No. 112/2016 Coll. has been fully abolished and the obligation to register sales was cancelled from 1 January 2023.
The government has announced plans to reintroduce a modernized “EET 2.0” digital sales reporting system from 2027, but until that enters into effect, Czech Republic is treated as a non‑fiscal country with no mandatory real‑time B2C fiscalization or certified fiscal devices.
.webp&w=1920&q=75)
In 2025–2026, Czechia's Ministry of Finance presented the EET 2.0 draft bill for real-time electronic sales registration starting January 1, 2027, with a voluntary pilot; it mandates reporting in-person payments (cash, card, QR, crypto) via updated existing devices, printing receipts only on request, and offers an "EET OFF" flat-tax opt-out for small entrepreneurs under CZK 1M turnover, plus tax exemptions for hospitality tips and reduced VAT on non-alcoholic drinks.
Czechia also prepares for EU ViDA with mandatory cross-border B2B e-invoicing from July 2030 and domestic near real-time reporting by 2035.
Tired of scrolling through information about e-invoicing?
Fiscalization in Czechia meant real-time electronic registration where taxpayers sent XML sales data to the Financial Administration upon transaction, receiving a unique FIK code to validate receipts (2016-2022). EET 2.0 will revive this for in-person sales from 2027.
Published in 2016 and repealed in 2022, Act No. 112/2016 Coll. on the Registration of Sales introduced EET for real-time B2C validation as an anti-evasion measure, abolished by Act No. 458/2022 Coll. from January 2023.
Key elements of former EET include:
EET 2.0 proposes simplified real-time for in-person payments from 2027, with state app for micros and opt-outs.
In Czechia, B2B fiscalization was never required under EET, applying only to B2C in-person sales at premises (e.g., company buying at retail checkout), even if treated as B2C equivalent; pure B2B transactions (direct deliveries, invoices) were fully exempt, following standard invoicing rules.
B2C fiscalization is planned under EET 2.0 for all in-person sales to physical persons, regardless of payment method (cashless explicitly included), with optional printing.
Unlike EET, Czechia's e-invoicing under ViDA requires structured formats for cross-border B2B from 2030 and domestic near real-time by 2035. Full guide: E-invoicing Regulations in Czech Republic
EET 2.0 penalties are not yet legislated as the system launches January 2027; former EET (2016-2022) had fines up to CZK 500,000 per breach with possible premises closure, but current rules have no active fiscalization penalties since EET abolition in 2023.
Czechia's past EET and future EET 2.0 demand secure POS/ERP connectivity with archival.
DDD Invoices offers compliant APIs, real-time flows, and storage for upcoming mandates and EU ViDA.
Partner with us for effortless compliance and growth.
Still have questions?
In the 30min free call we will discuss:
EET from 2016-2022 phased; abolished 2023; EET 2.0 from 2027 planned.
POS/ERP with XML to Financial Administration server; EET 2.0 reuses/updates existing.
Formerly select B2C in-person; EET 2.0 similar, printing on request.
10 years per VAT rules, electronically accessible.
Written by the Compliance & Growth Team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.