Electronic records of sales are announcing a return. In mid-July, the Chamber of Deputies approved a new form of the law, which is to come into force on 1 January 2027. What exactly does this mean for you? The good news is that this time the state is not pushing for the purchase of expensive hardware cash registers. It focuses on the cloud and clean data. Take a look at the analytical overview of approved news and find out how to prepare without unnecessary investments.

A new wave of digital control is coming. However, the fundamental difference compared to 2016 lies in the technological shift. From paper receipts and cumbersome hardware, the focus is shifting to software integrations and automated data flow.

Hard data: What exactly passed the Chamber of Deputies

The EET 2.0 Act brings several key parameters that define the technical and procedural requirements for entrepreneurs. Here’s an overview of the approved status:

EET 2.0 parameter	Technical and legislative impact
Digitalisation of documents	There is no blanket obligation to print physical documents. The customer receives them electronically (e.g. in a banking application or by e-mail), printing will take place only on request.
E-commerce exception	Only contact payments (cash and card during physical contact) are recorded. E-shops with remote payments do not fall under the registration obligation.
Free apps vs. APIs	The state will offer a free MY EET application. For larger companies, the integration of existing ERP and POS systems via the state API interface will suffice.
Asynchronous mode	The system takes into account connectivity outages. When the connection is lost, the system stores the data locally and sends it after the network is restored (within a precisely defined time window).
“EET OFF” mode	Self-employed persons in the 1st band of the flat-rate tax (income up to CZK 1 million) can choose to be completely exempt from EET for a fixed fee of CZK 1,400 per month.

Objective benefits: Where the new system helps

Although the introduction of any regulation is perceived primarily as a burden, EET 2.0 also brings demonstrable benefits for the companies themselves:

• Radical reduction in consumables costs: The end of mandatory printing means savings on thermal paper and printer service.
• Accelerate customer check-in: Direct integration of the payment terminal, cash register and government system into one step minimizes downtime at the checkout.
• Market straightening and data hygiene: Companies that digitize their processes for EET receive accurate analytical data on their sales in real time as a by-product, which facilitates warehouse management and accounting.

Hidden pitfalls and operational risks

Where, on the other hand, are the biggest problems and what must company management focus on?

• Manual intervention error: The system requires one hundred percent data purity. If your employees are still marking items “by eye” or manually transcribing amounts into the terminal, there is room for discrepancies that the system automatically evaluates as an anomaly. Corrections of incorrectly submitted data are administratively demanding.
• Dependence on network stability: Despite the existence of asynchronous (offline) mode, there are strict limits for data resend (typically within 48 hours). Chronically poor connection at the establishment thus represents a permanent legislative risk.
• Outdated software and support: Entrepreneurs with one-time, non-updated software (without active vendor support) will most likely need to switch to recurring subscription (SaaS) systems to be sure of legislative updates.

Step by step: How to prepare for the launch on January 1, 2027

Minimize risks and spread your preparation over the remaining months of 2026. Don’t leave the audit for December, when IT vendors’ capacities will be overcrowded.

1. Mapping of the situation and consultation with suppliers (by the end of August 2026):
   1. Check if your current POS and billing system offers API and cloud service support.
   1. Contact your software provider and request a binding schedule for the implementation of the EET 2.0 update. If they don’t plan to upgrade, you have time to find a new supplier.
2. Infrastructure audit at the premises (September – October 2026):
   1. Test the reliability and speed of your internet connection at all branches.
   1. Provide a backup connectivity solution (e.g., a 5G router with a data SIM card) in case of a major provider outage to minimize the need to rely on offline asynchronous mode.
3. Digitization of accounting flows (November 2026):
   1. Set up fully digital data flows with your accounting firm.
   1. The goal is for the exports of sales and sales to be directly linked to the data sent to the state, thus eliminating the error rate of the human factor and ensuring complete compliance between records and accounting.
4. Staff training and trial operation (December 2026):
   1. Train employees on new procedures in the app or at the cash register.
   1. Focus especially on crisis scenarios: how to deal with situations in the event of a network outage, how to properly cancel incorrectly marked items and how to work with electronic receipt issuance so that there is no chaos in the store from January 1.