MFČR představilo systém evidence tržeb EET 2.0 a další opatření

The Minister of Finance presented the main parameters of EET 2.0 and related tax reliefs at today’s press conference.

Regarding the main parameters of EET 2.0, the minister mentioned, for example:

• Compatibility with EET 1 (the ability to use and update existing devices). A free solution for mobile, tablet, and computer designed for the smallest entrepreneurs.
• Receipts only upon customer request.
• Minimum scope of recorded data (taxpayer ID, date, time, serial number, establishment, and amount).
• Payments made during personal contact with the customer or at the establishment will be recorded, including cash payments, card payments, QR payments, and other common payment methods occurring directly at the place of service. In contrast, invoices or online transactions from account to account without physical contact will not be subject to recording.
• Sectors such as air transport, banking, or vending machines will not be required to record transactions. Additionally, individuals with only occasional revenues up to CZK 50,000 per year or those utilizing the EET-OFF regime (see below) will also be exempt from recording.
• EET 2.0 is expected to launch in January 2027, initially in a pilot mode.

The minister also introduced accompanying tax measures, including:

• The option to use the EET-OFF regime, allowing the smallest entrepreneurs not to record revenues (under certain conditions - participation in the first band of the flat-rate tax, annual income up to CZK 1 million, monthly flat-rate tax of CZK 1,500, and mandatory contributions to social and health insurance).
• A tax discount of CZK 5,000 for the potential purchase of cash register equipment.
• The return of childcare benefits and discounts for working students.
• The cancellation of the cap on the exemption of employee benefits introduced by the consolidation package.
• A reduction in VAT on non-alcoholic beverages in catering services to 12%.
• Exemption of voluntary tips in gastronomy from income tax and employee contributions (up to 7% of the restaurant's monthly revenue).

The minister mentioned that the draft law should go into the consultation process as early as tomorrow. Further information can be found HERE.

Author:

Ivana Krylová