On 27 August 2026, the Czech Financial Administration (Finanční správa) issued updated practical guidance for the Electronic Evidence of Sales (EET 2.0) system, addressing recurring questions from taxpayers implementing the mandatory electronic sales recording regime. The guidance focuses on three complex operational scenarios: self-service premises (e.g., vending machines, unmanned stores), foreign-currency payments, and corrections/cancellations of electronically reported sales. For self-service premises, the administration clarifies that each transaction must be recorded at the moment of payment, with specific technical requirements for unattended payment terminals. Regarding foreign-currency payments, the guidance mandates conversion using the Czech National Bank’s exchange rate valid on the transaction date, with the CZK amount reported to EET. For cancellations and corrections, taxpayers must issue a correction receipt (storno) through the EET system within 24 hours of the original transaction, with detailed audit trail requirements. Non-compliance risks penalties up to CZK 500,000 per violation.
Key Takeaways
- Self-Service Technical Standards: Operators of vending machines and unmanned retail must ensure payment terminals integrate with EET 2.0 to transmit data in real time, including unique transaction identifiers and VAT breakdowns.
- Foreign Currency Conversion Rules: Only the official CNB rate on the transaction date may be used; businesses cannot use internal or average rates, requiring automated rate feeds in POS systems.
- Strict Cancellation Window: The 24-hour deadline for issuing correction receipts is absolute; late corrections require a formal explanation to the tax authority and may trigger audits.
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