Starting 1 November 2026, the Czech Financial Administration (Finanční správa) launches the registration of ‘reporting units’ (hlásicí jednotky) under the new Electronic Sales Reporting system (EET 2.0). This concept, absent in the original EET regime, defines the granularity at which sales data must be transmitted to the tax authority in real time. Each reporting unit corresponds to a physical or virtual point of sale (e.g., a cash register, e-shop, vending machine) and must be uniquely identified and configured in the taxpayer’s system. The configuration of the entire EET 2.0 reporting chain—from fiscal printer to central repository—depends on accurate unit definition. Businesses have until 31 December 2026 to complete registration before the mandatory go-live in January 2027.
Key Takeaways
- Mandatory Registration Window: From 1 November 2026, taxpayers can register reporting units via the Financial Administration portal. Each unit receives a unique identifier (HIK) that must be embedded in all fiscal receipts. Failure to register all units by year-end risks non-compliance penalties from January 2027.
- Complexity for Multi-Channel Retailers: Companies operating brick-and-mortar stores, e-commerce platforms, and mobile sales points must map each channel to a distinct reporting unit. The rules require separate units for each legal entity, premises, and technical device, increasing configuration workload for large retailers.
- Integration with Accounting and POS Systems: ERP and POS vendors are releasing updates to support HIK assignment, automatic data transmission, and error handling. Taxpayers should coordinate with IT providers immediately to test end-to-end flows, including fallback scenarios for offline operations.
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