What is EET 2.0, and what should a shop prepare before 2027?
Czech electronic sales registration returns in 2027. Here is what a small shop can usefully do now, and what is still worth waiting for.
EET is sales registration, not a new tax
Electronic sales registration — elektronická evidence tržeb — does not change what you owe. It sends a record of the sale to the tax administration at the moment it happens, and the reply code is printed on the receipt. EET 2.0 is the second round of that system, effective from 2027. Your prices, margins, and VAT obligations are unaffected; what changes is that a registered sale has to be reported and evidenced.
What ends up on the receipt
A registered receipt carries the tax number of the business (DIČ), the establishment code (Provozovna), the till code (Pokladna), and the codes generated for that sale: FIK from the tax administration, plus BKP and PKP produced by the till itself. The last two exist so that a receipt is still valid when the confirmation cannot be obtained at that moment. Nobody needs to memorise them, but you should recognise them when your accountant or an inspector asks.
The parts that are still being settled
Which businesses are in scope, which payment methods count as a registered sale, and the thresholds of the simplified regime are matters for the final legislation, not for your till. Ask your accountant about your own situation rather than a hardware vendor. Anyone telling you today exactly what your obligation will be in 2027 is guessing.
A certificate is like a key, and it stays with you
Reporting works with a certificate issued to your business through the tax portal. It belongs to you, it is installed on the till, and it should never be emailed around or left on a shared computer. Sen Kasa keeps signing material on the device and does not sync it to the cloud — which is also the answer to what happens if you change provider: you keep the certificate.
What is worth doing now
Do not buy hardware in a panic. Three things pay off regardless of the final rules: a catalogue with correct names, prices, and VAT rates; the habit of ringing every sale through the till rather than some of them; and a printer that reliably produces a readable receipt. A shop that already does those has the smaller part left when the mandate starts.
How Sen Kasa approaches it
Sen Kasa is being prepared so that registration can be switched on before the law applies, and so that it changes as little as possible about the daily routine at the counter. A sale completes and prints whether or not registration is configured. For a business that needs only the reporting and not a full till, a standalone EET option is planned separately.