How does the new EET differ from the old one?

EET is not linked to an obligation to issue a receipt. So there will be no return of the receipt lottery you may remember from billboards and prize draws. Of course, if a customer asks for a receipt, you must issue one as before.

What will be reported?

Here comes what I consider the most controversial part. The new EET will cover all so-called “in-person payments” — not just cash, but also card payments and transfers to an account by QR code. This therefore includes cashless payments at the point of sale. Reporting will cover the total amount without splitting it into the VAT base and VAT itself.

How should you prepare?

To activate EET and obtain the relevant details for your till device (which can also be a mobile phone, tablet or laptop), you will need a DIS+ tax information box. If you are unsure how DIS+ works or how to sign in, here is an article that is a few years old but still relevant. ☺

Who is affected by EET?

I would be careful here. If you accept in-person payments in your business, the new EET applies to you — regardless of whether you keep accounts, maintain tax records, claim lump-sum expenses as a self-employed person or pay flat-rate tax. What matters is how you receive money from customers, not how you handle your taxes.

Among other things, the law provides two exceptions for individuals:

  • Individuals with rental income
  • Self-employed people in flat-rate tax band 1 with income up to CZK 1 million, if they register for the special EET OFF scheme (more about that next time ☺)
Timeline

According to the Financial Administration's schedule, it will work as follows:

  • 1 November 2026 — EET 2.0 features, including the ability to generate till certificates, become available in DIS+ on the MOJE daně portal
  • 1 December 2026 — the MOJE EET web app for small entities launches
  • 1 January 2027 — regular EET 2.0 operation begins, still running in pilot mode for this month
  • 1 February 2027 — full live operation

TIP! Do not leave DIS+ activation to the last minute. EET features will appear at the start of November: the best time to set everything up calmly before the system begins.

To conclude

If in-person payments — by card, QR code or cash — are relevant to your business, it is time to start following how to prepare. 1 January 2027 is not as far away as it seems.

Would you like to discuss how the new EET will affect your particular business? Get in touch. 🌿