When the Czech Republic abolished its electronic sales registration system (EET) in January 2023, many international retailers quietly closed the chapter on one of Europe’s more demanding online fiscal regimes. Less than three years later, that chapter is reopening.
The incoming government now plans to re-introduce a new version – “EET 2.0” – from 1 January 2027, positioning it as a modern, lighter and more targeted system. For global retailers and POS software vendors, the country is moving back from a “non-fiscal” to a controlled, data-driven environment, and that has architectural consequences.
From Online Pioneer to Complete Rollback
The original EET 1.0, introduced by Act No. 112/2016, was a classic example of online fiscalization. Every time a retailer accepted a payment—typically cash—the POS had to send a real-time XML message with transaction data to the Financial Administration. The tax system responded with a Fiscal Identification Code (FIK), which had to be printed on the receipt.
Technically, the Czech model used a set of identifiers and cryptographic elements (PID, CU, PKP, BKP, FIK) that extended the POS transaction. These values linked the receipt to the taxpayer, the device and the central database, and customers could verify their receipts on the official portal etrzby.cz.
On 1 January 2023, the government switched the system off. The law was repealed, the portal was shut down and any sales data sent after that date was simply ignored by the tax authority. There was no longer a legal obligation to issue fiscal receipts, no mandatory fiscal hardware or software and no online communication with the tax system.
What remained was only the standard consumer-protection framework: retailers still had to provide receipts on request, containing basic information such as date, description, price and seller identification, and e-receipts were allowed with customer consent. From a fiscalization point of view, the Czech Republic became one of the “lightest” markets in Europe.
The Political Comeback: EET 2.0 in the Government Program
The draft government program now explicitly commits to reversing that course. Under the heading of strengthening tax collection and limiting the grey economy, the text states:
“From 2027, we will introduce EET 2.0, thereby ensuring a predictable and fair environment for entrepreneurs across all sectors, taking into account small businesses and occasional earnings, which the system will not apply to.”
The design principles are important for retailers and vendors:
- Go-live date: planned obligation from 1 January 2027.
- Scope: most entrepreneurs receiving payments from customers, but small businesses and occasional earnings are to be excluded. The exact thresholds are not yet defined.
- Technology: built on “state-of-the-art systems” with no requirement for constant online connection and no mandatory printing of receipts. Mobile apps and standard POS systems should both be able to connect.
- Tools: the Financial Administration will provide its own software free of charge for entrepreneurs who want or need a ready-made solution.
- Incentives: the program links EET 2.0 to a package of tax benefits, such as possible relief for self-employed persons and lower VAT in gastronomy.
In other words, the government is framing EET 2.0 not only as a control mechanism, but as part of a broader economic and political deal.
What Will Change Compared with EET 1.0?
From a technical and operational perspective, several differences are already visible in the concept:
- Connectivity model. EET 1.0 assumed an always-online cash register that sent each transaction immediately. EET 2.0 explicitly removes the requirement for constant online connection, suggesting a more robust approach with buffering and delayed transmission for offline situations.
- Channel flexibility. While the first system was designed primarily around traditional POS terminals connected to the internet, the new version is expected to support mobile apps and lighter front-ends, making it easier for micro-merchants and pop-up formats.
- Receipt handling. Mandatory printed receipts were a visible symbol—and sometimes a political target—of EET 1.0. The new model states that receipts do not have to be printed, opening the door for e-receipts and hybrid approaches, as long as consumer-protection rules are respected.
At the same time, the core principle remains unchanged: key sales data will again be registered electronically with the tax authority in close to real time, and each transaction will be identifiable and verifiable through unique codes or signatures.
Implications for Global Retailers
For international retailers, the Czech Republic is moving back onto the list of fiscal projects that require real POS integration, not just accounting compliance.
A few practical consequences:
- Architecture planning. Retailers that dismantled their EET 1.0 integrations need to plan for a new generation connection. Given the 2027 target date, the sensible approach is to start high-level design and vendor discussions now, but avoid premature investments until technical specifications are final.
- Middleware and reuse. EET 2.0 will likely resemble other online fiscalization models—such as those in Slovakia or Slovenia—in its basic pattern: transaction data → fiscal service → receipt with unique code. A robust multi-country fiscal middleware can therefore re-use patterns and components, reducing the marginal cost of adding the Czech Republic.
- Store operations. The removal of mandatory constant connectivity is good news for store resilience, but it also means retailers must define clear offline/online rules: how long can data be buffered, what happens if a store is offline for hours, and how discrepancies are reconciled.
- Data strategy. EET 2.0 will produce a rich stream of structured transaction data flowing to the tax authority. Retailers should ensure they keep an equally high-quality copy within their own data platforms—for audit defence, analytics and alignment with other fiscal and e-invoicing obligations.
Implications for POS Software Vendors
For POS and retail software vendors, Czech fiscalization is returning as a product feature, not a one-off project:
- Solutions will need to support the new set of identifiers and codes, similar in spirit to the FIK/BKP/PKP model of EET 1.0, but adapted to EET 2.0’s protocols.
- Vendors that can position themselves as “EET-ready” early—once specs are published—will have an advantage with both local and international customers.
- Because the government promises free official software, commercial vendors must compete on integration depth, usability, scalability and multi-country coverage, not just on basic compliance.
A Broader Lesson: Fiscalization Is Never Final
The Czech case is unusual in that an entire system was introduced, abolished and is now being re-introduced in a new form within a single decade. But the underlying message for global retail is familiar:
Fiscalization is not a fixed state, it is an ongoing capability.
Countries can move from offline to online control, pause systems for political reasons and then return with more modern designs. Retailers and POS vendors who see fiscalization as a strategic, repeatable competence—backed by flexible architectures and reusable patterns—will navigate these swings with far less cost and disruption.
EET 2.0 is still in the political and design phase. But for those operating stores in Prague, Brno or Ostrava, it is not too early to put the Czech Republic back on the fiscal road map.
Sources
System Comparison: EET 1.0 and 2.0 in the Czech Republic, Ema Stamenković, 02.12.2025
Czech Republic Debating to Introduce Electronic Sales Records (EET) 2.0, Ema Stamenković, 01.12.2025