Czech Chamber of Deputies overrides the Senate and passes the EET 2.0 sales-records law
- Jurisdiction
- Czech Republic
- Tax
- other
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 9 September 2026
- Effective
- 1 January 2027
- Authority
- Poslanecká sněmovna Parlamentu České republiky
- Systems
- POS, Invoicing, Tax engine
- Verified
- Fetched from official source · high confidence
Czech businesses that will be required to record sales electronically under the second-generation EET regime from 1 January 2027.
Plan Czech sales-records (EET 2.0) compliance for the 1 January 2027 general effective date; confirm presidential signature and Sbirka zakonu publication before finalizing implementation.
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Snemovni tisk 189 (EET 2.0, the sales-records bill), which the Senate had returned on 19 August 2026 with three amendments, was voted on again by the Chamber of Deputies on 9 September 2026 at its 30th session; the Chamber insisted on its original third-reading text (vote no. 38, resolution no. 274), overriding all three Senate amendments. The law was delivered to the President for signature on 11 September 2026, with further proceedings on it possible until 26 September 2026 (within 15 days of transmission). The bill's explanatory text fixes general effectiveness at 1 January 2027, with the sales-registration-certificate provisions taking effect the day after publication in the Sbirka zakonu. This supersedes cz-eet-2-senate-returned-2026, which reported only that the bill was back with the Chamber and not yet reconsidered.
What changed in detail
Sněmovní tisk 189, the government bill on sales records (EET 2.0), had been returned to the Chamber of Deputies by the Senate on 19 August 2026 at its 29th session, with amendments (Senate resolution 510). The Chamber voted on the returned bill on 9 September 2026 at its 30th session and insisted on the original bill (vote no. 38, resolution no. 274), so all three Senate amendments fell.
The law was delivered to the President for signature on 11 September 2026. As at 21 September 2026 the Chamber’s own legislative-history page for the tisk records that the President signed the law on 17 September 2026 and that the decision was delivered back to the Chamber the same day. It has not yet appeared in the Sbírka zákonů, so it carries no Sb. number.
Commencement is set by § 35 of the bill: the law takes effect on 1 January 2027, with the exception of §§ 14, 15, 18, 21, 23, 25 and 26, which take effect the day after its promulgation. The explanatory report gives the reason for the split — those provisions govern the sales-record certificates, and taxpayers have to hold a certificate before the general obligation starts.
This resolves the stage reported at the Senate return.
What it means
The override closes the parliamentary question and opens the implementation one. Until 9 September the Senate amendments — including a widened exemption for individuals with secondary self-employed activity and low receipts — were live possibilities that made scoping premature. They are not any more: the text that will be published is the Chamber’s third-reading text.
The split commencement is the operational detail worth acting on. The certificate provisions bite the day after promulgation in the Sbírka zákonů, not on 1 January 2027, which means the first real deadline is set by a publication date that has not happened yet. Watch the Sbírka rather than the calendar: obtaining certificates is the gating step, and the window between promulgation and go-live is whatever the government leaves.
Proof
O návrhu zákona vráceném Senátem hlasováno 9. 9. 2026 na 30. schůzi. Sněmovna setrvala na původním návrhu zákona (hlasování č. 38, usnesení č. 274).The bill returned by the Senate was voted on on 9 September 2026 at the 30th session. The Chamber insisted on the original bill (vote no. 38, resolution no. 274).
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Sněmovní tisk 189 — legislative history, Poslanecká sněmovna (state of proceedings as at 21 September 2026) · www.psp.cz
Zákon doručen prezidentovi k podepsání 11. 9. 2026. Prezident zákon podepsal 17. 9. 2026. Rozhodnutí doručeno do Sněmovny 17. 9. 2026.The Act was delivered to the President for signature on 11 September 2026. The President signed the Act on 17 September 2026. The decision was delivered to the Chamber on 17 September 2026.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Sněmovní tisk 189 — legislative history, PREZIDENT REPUBLIKY block (state of proceedings as at 21 September 2026) · www.psp.cz
Tento zákon nabývá účinnosti dnem 1. ledna 2027This Act takes effect on 1 January 2027
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Vládní návrh zákona o evidenci tržeb, sněmovní tisk 189 — ČÁST ŠESTÁ, § 35 (Účinnost), p. 25 · www.psp.cz