Czech President signs the EET 2.0 sales-records act, in force from 1 January 2027
- Jurisdiction
- Czechia
- Tax
- VAT / sales records
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 17 September 2026
- Effective
- 1 January 2027
- Authority
- Poslanecká sněmovna Parlamentu České republiky
- Verified
- Fetched from official source · high confidence
Czech businesses that will have to record cash and card sales electronically under the second-generation EET regime from 1 January 2027.
Treat the EET 2.0 sales-records regime as settled law for planning purposes and prepare for its 1 January 2027 general effectiveness; the remaining step is promulgation in the Sbirka zakonu.
The President of the Czech Republic signed the EET 2.0 sales-records act (Snemovni tisk 189) on 17 September 2026, the decision reaching the Chamber of Deputies the same day. This supersedes the position recorded earlier in this issue as cz-eet-2-chamber-overrides-senate-2026, which described the bill as delivered to the President for signature on 11 September as at the 12 September capture date. Promulgation in the Sbirka zakonu had not been recorded on the Chamber's legislative tracker when this was captured.
What changed in detail
The President of the Czech Republic signed the act on sales records, sněmovní tisk 189 (EET 2.0), on 17 September 2026. The decision reached the Chamber of Deputies the same day. The act had been delivered for signature on 11 September, two days after the Chamber insisted on its original text and rejected the Senate’s amendments.
The act was promulgated in the Collection of Laws on 7 October 2026 as Act No. 180/2026 Sb. Its general effective date is 1 January 2027. The same act also amends the VAT Act. It changes the reduced rate for catering services and the rules on bad-debt relief and input tax on cars.
The earlier stage is recorded as the Chamber’s override of the Senate.
What it means
With the signature, EET 2.0 is law rather than a bill, so the 1 January 2027 start date now rests on a statute. Businesses that take cash or card payments in Czechia can plan their till and reporting changes for that date.
Proof
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 ↗Tento zákon nabývá účinnosti dnem 1. ledna 2027This Act takes effect on 1 January 2027
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Czech Chamber of Deputies overrides the Senate and passes the EET 2.0 sales-records law effective 1 January 2027