Government Approves EET 2.0: New Approach to Revenue Reporting Aims to Ensure Fairer Competition

The Czech government is bringing back electronic revenue reporting – in a significantly simplified form. With EET 2.0, competition is set to become fairer while at the same time reducing the burden on businesses.

The Czech government approved a draft law on Monday, 4 May 2026, introducing a new system of electronic revenue reporting. The “EET 2.0” project is considered one of the central initiatives of the government and Finance Minister Alena Schillerová. The aim is to fundamentally simplify the previous system while at the same time ensuring greater fairness in competition.

According to the Ministry of Finance, the new regulation is primarily intended to create a level playing field for businesses. Until now, companies that complied properly with their tax obligations have often been at a disadvantage, while others were able to gain a competitive edge by circumventing the rules. With EET 2.0, the state aims to correct this imbalance and at the same time improve the efficiency of tax inspections.

The minister stressed that the draft law had been prepared within a matter of months and coordinated with representatives of the business community. The new system is designed to better reflect the requirements of the digital age and to involve significantly less administrative effort.

Support from the business sector

Support has come, among others, from the Hospodářská komora České republiky (Chamber of Commerce), which represents more than 16,000 companies. It sees the reform as a step in the right direction, particularly with regard to curbing the shadow economy and improving competitive conditions.

Less bureaucracy, clearer rules

Compared to the original version, EET 2.0 brings a significant simplification. The system is to operate exclusively in a single online mode and will dispense with complex exemptions. In future, only so-called contact-based payments will be recorded – such as cash, card payments or QR payments made on site. Online payments without personal contact, on the other hand, will remain excluded.

In addition, the scope of transmitted data will be reduced: companies will only be required to report basic information on revenues. Details such as VAT amounts or information on specific products and customers will no longer be required. The obligation to issue and print receipts will also be abolished, which is likely to ease the burden particularly on smaller businesses.

An optional “EET-OFF” mode is предусмотрed for micro-entrepreneurs. Those subject to the flat-rate tax scheme with annual income of up to one million crowns can opt out of electronic reporting and instead pay a monthly flat fee.

Tax adjustments and relief measures

Alongside the introduction of EET 2.0, the government is also planning changes in the tax area. Previous relief measures such as the student discount or subsidies for childcare are to be reintroduced. In addition, a reduction in VAT on non-alcoholic beverages in the hospitality sector to 12 per cent is planned.

Tips are also set to become tax-free in the future, which is likely to benefit employees in the hospitality industry in particular. Furthermore, adjustments to employee benefits are planned, for example in the areas of healthcare and leisure activities.

Launch planned for 2027

Following government approval, the draft law will now be debated in parliament. The plan is to introduce EET 2.0 from 1 January 2027, initially with a testing phase.

Preparations for the technical implementation are already under way within the tax administration. A test environment for developers is scheduled to launch in summer 2026, while key functions and applications will be rolled out gradually by the end of the year.