Executive Summary
This week’s Czech tax intelligence is headlined by the early opening of EET 2.0 registration on the MOJE daně portal, mandatory from January 1, 2027, alongside targeted compliance campaigns on pension savings payouts and ongoing stakeholder commentary on the 2027 accounting-tax alignment package.
Important Updates
Czech EET 2.0 Electronic Sales Registration System Opens Early Registration Ahead of 2027 Mandatory Launch
On November 2, 2026, the Czech Financial Administration activated EET 2.0 registration functionalities within the Tax Data Box Plus (DIS+) on the MOJE daně portal. The new system, mandated by Act No. 364/2024 Coll. amending the VAT Act and the Act on Registration of Sales, replaces the current EET platform effective January 1, 2027. The early registration window enables approximately 450,000 VAT-registered entrepreneurs to onboard, establish registration units, and generate cash register certificates before the go-live date.
EET 2.0 introduces a decentralized, certificate-based architecture replacing the current centralized model. Key technical shifts include mandatory qualified electronic seals or recognized electronic signatures for sales data messages, a new XML schema aligned with EU e-invoicing standard EN 16931, real-time REST API transmission with 48-hour offline caching, and elimination of Fiscal Memory hardware in favor of ČIA-certified software secure elements. The obligation applies to all VAT payers conducting cash transactions with final consumers, subject to limited sector-specific transitional rules running until 2028.
Businesses must complete registration and POS integration by the recommended deadline of December 31, 2026, using a qualified digital identity (NIA, BankID, or eGovernment certified identity). Non-compliance after January 1, 2027 carries fines up to CZK 500,000 per cash register and potential VAT assessment risks. Multinational groups operating Czech retail or hospitality subsidiaries should prioritize POS vendor certification and integration testing to avoid operational disruption at year-end.
Sources: Czech Financial Administration – EET 2.0 registration opens
Secondary Regulatory & Regional Updates
- Tax Echo Campaign Targets Pension Savings Termination Discrepancies: The Czech Financial Administration launched a compliance campaign on November 3, 2026, targeting 606 individual taxpayers over misreported income from 2025 pension savings terminations. Notified taxpayers have 30 days to file an amended return via MOJE daně; voluntary correction before formal audit mitigates penalties of up to CZK 50,000 and late filing charges of 0.05% per day capped at 5%. Source
- KDP ČR Comments on Transitional Provisions and Reserves Act: On October 27, 2026, the Chamber of Tax Advisors submitted comments to the Ministry of Finance on transitional provisions for the new Accounting Act, the accompanying Income Tax Act amendment, and the Reserves Act (Act No. 593/1992 Coll.) effective January 1, 2027. The Chamber flagged risks of double taxation and deferred deduction mismatches, urging phased transition rules and interpretative guidance for corporate taxpayers. Source
- KDP ČR Comments on Draft Startup Support Act: On October 16, 2026, KDP ČR commented on the draft Startup Support Act proposing CIT exemptions for up to three years, enhanced R&D super-deductions, and simplified ESOP taxation for innovative startups. The Chamber requested objective certification metrics, anti-abuse rules against shell companies, and secondary legislation before the targeted January 1, 2027 effective date. Source
- KDP ČR Comments on Income Tax Act Amendment Linked to New Accounting Act: On October 13, 2026, KDP ČR delivered comments on the Income Tax Act amendment synchronizing tax profit determination with the new Czech GAAP effective January 1, 2027. Key concerns include fair value adjustments, IFRS 16 lease convergence, expected credit loss impairment deductibility, and tax-neutral rollover of revaluation reserves for approximately 500,000 companies. Source
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.