The Czech Ministry of Finance confirmed on 2 October 2026 that the launch of EET 2.0 (Electronic Sales Reporting) will proceed in January 2027, with the first month designated as a ‘trial period’ rather than a postponement. During January, taxpayers must transmit sales data in real time, but administrative penalties for technical failures will be waived provided the taxpayer demonstrates good-faith efforts and reports issues promptly. Full enforcement with sanctions begins 1 February 2027. This clarification ends months of speculation about potential delays. The system requires certified fiscal printers or cloud-based fiscalization solutions, real-time data transmission to the Financial Administration, and immediate receipt issuance to customers.
Key Takeaways
- Trial Month Conditions: The January 2027 trial month applies only to technical errors (e.g., connectivity outages, device malfunctions). Intentional non-compliance, data manipulation, or failure to register reporting units remain punishable. Taxpayers must retain evidence of troubleshooting and communication with the tax authority.
- Certification and Hardware Readiness: Only fiscal devices certified by the Czech Metrology Institute (ČMI) are permitted. Businesses using legacy EET 1.0 hardware must upgrade or replace devices. Cloud fiscalization (software-only) is an alternative but requires secure internet connectivity and approved service providers.
- Penalty Framework from February 2027: Fines range from CZK 50,000 to CZK 500,000 per violation, with repeated offenses leading to business activity restrictions. Companies should conduct internal audits of sales processes, train staff on new receipt formats (including QR codes), and establish contingency plans for system downtime.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement