Electronic Sales Registration 2.0 Launches Amid Industry Confusion and Technical Hurdle Debates
The Czech Financial Administration is opening registration for the modernized Electronic Sales Registration system, known as EET 2.0, while nearly two-thirds of small businesses and sole proprietors remain unprepared for the transition, according to a joint survey by Visa and Global Payments.
Chief economist at Česká spořitelna, David Navrátil, calculated that the benefit to public budgets will range from 10 to 15 billion crowns per year, while the state could collect up to 100 billion crowns more in taxes and insurance contributions if productivity increased.
New Thresholds and Exemptions for Restaurant Tips
Alongside the digital registry rollout, restaurant workers, bartenders, and cooks will face new rules governing gratuities. Voluntary tips will become exempt from income tax and social and health insurance deductions starting January 1, 2027. The Ministry of Finance estimates that the domestic hospitality sector generates up to 17 miliard korun in tips annually, a significant portion of which previously circulated outside official economic records.
However, the tax exemption carries distinct financial tradeoffs for kitchen and front-of-house staff. Lukáš Urban, commercial director at Piano Group, noted that because the untaxed tips are exempt from social contributions, they will not factor into employee pension calculations or holiday pay computations. Self-employed owners of small rural restaurants who work alone or alongside unremunerated family members cannot claim the tax-free status for themselves, as they lack an internal employer-employee relationship.
The Ministry of Finance clarifies that the new rules will not apply solely to waiters and waitresses, but also to workers such as bartenders and cooks.
Operational Ambiguities in Transaction Compliance
The return of electronic reporting introduces distinct compliance friction for specific business transactions, particularly group events and corporate bookings. Cash deposits collected on-site for functions like holiday parties require immediate EET recording, whereas subsequent bank transfers for invoice balances settled fourteen days later fall outside the register’s scope. Industry stakeholders have criticized these distinctions as counterintuitive, even though untracked transactions continue to factor into standard corporate accounting and tax returns.
The obligation will newly impact even those who do not accept cash at all. Among those with an annual turnover of up to 300 thousand crowns, nearly 40 percent expect a negative impact from the reintroduction of the registration.
To assist businesses with technical integration, software providers have introduced tiered pricing models. Global Payments offers mobile and terminal packages ranging from 49 crowns to 799 crowns per month following introductory promotional periods, while competing provider Dotykačka prices its hardware and license bundles at 7 090 korun for the first year after accounting for state equipment subsidies. Global Payments also provides a simpler smartphone solution called Genius mobile pay, which lacks some cash register features and will be free for the first six months before costing the customer 149 crowns.
Businesses operating within the new framework must access the DIS+ portal through the MOJE daně system—accessible via identity portals or data boxes—to register their operational units before the full enforcement phase begins.
Frequently Asked Questions About the EET 2.0 Rollout
When does the mandatory enforcement of EET 2.0 begin for businesses?
Pilot operations start on January 1, 2027, giving businesses a one-month testing window before full enforcement goes live on February 1, 2027.
How is the tax-free tip limit calculated for restaurants?
Voluntary tips will be exempt from income tax and social and health insurance deductions.
What is the procedure if a business loses internet connectivity during a transaction?
If network outages prevent immediate confirmation from the Financial Administration’s system, entrepreneurs must transmit the sales data without undue delay once connectivity returns, with a strict maximum deadline of 48 hours following the transaction.
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