EET 2.0: Return of electronic sales registration

Compared to the original system, EET 2.0 is intended to be simpler from both a technological and administrative perspective. Under the current proposal, it is expected to focus primarily on so-called contact payments, i.e. payments made during direct interaction between a business and its customer.

The transactions expected to be reported include, in particular:

• cash payments,
• card payments made at the point of sale,
• QR-code payments,
• other similar forms of payment accepted during direct contact with a customer.

By contrast, standard online transactions without physical interaction between the customer and the seller are not expected to fall within the scope of the system. In practical terms, this means that where a customer places an order through an e-commerce platform and pays online by card during the ordering process, such transaction would generally not be subject to EET. On the other hand, if a customer visits a physical store and pays by card directly at the checkout, that transaction would generally be expected to fall within the scope of EET reporting.

The reporting process itself is expected to be largely automated through the cash register, payment or other transaction-processing systems used by businesses. Only basic transaction data should be transmitted to the Czech tax authorities, including taxpayer identification, the date and time of the transaction, identification of the place of sale and the transaction amount. Detailed information about individual products sold or customer data is not expected to be reported.

Although the final technical requirements have not yet been published, many businesses will likely need to assess whether their existing systems are capable of complying with the new rules and, where necessary, implement modifications with the assistance of software, cash register or payment solution providers. The final scope of the obligations will, however, only become clear once the legislative process has been completed and the final version of the law has been adopted.