EET 2027 electronic sales records

From 1 January 2027, payments received in personal contact with a customer must be registered with the tax authority again. This is the Czech electronic sales records system, EET (evidence tržeb). The law was passed and signed in September 2026. The new system is much simpler than the old one, and fakturum has it ready and tested against the Financial Administration’s test environment.

You don’t need to change your invoicing software or buy a cash register for 2027. When the time comes, you switch registration on in the settings.

Does it apply to you?

What matters is personal contact with the customer, not how they pay. Many self-employed people who invoice by bank transfer won’t be affected at all.

You register the sale
  • The customer pays at your premises, in cash, by card or by QR code
  • You sell at a market, a stall or a takeaway window
  • You are a tradesperson and get paid on the spot after the job
  • Hairdresser, café, shop, repair service: a counter with a customer at it
  • The customer pays by card when you hand over the goods in person
Registration doesn’t apply
  • You email an invoice and the payment arrives in your bank account
  • You invoice companies with a due date
  • The customer pays in advance by transfer based on a proforma invoice
  • You sell through an online shop with online card payment or transfer
  • Direct debit, standing order, payment gateway without personal contact
Are you in the first band of the flat-rate tax (paušální daň)? With annual income up to 1 million Kč, you can choose the EET OFF mode and not register sales at all. It isn’t automatic, you have to choose the mode.

Each business judges for itself where the line between in-person and remote payments lies. If you are unsure, ask your accountant or tax office.

Timeline

What happens when

The dates come from the Financial Administration’s schedule for cash register software providers.

  1. 4 May 2026 The government approved the bill
  2. 1 July 2026 A test environment for developers went live
  3. 15 July 2026 The Chamber of Deputies passed the bill in the third reading
  4. 9 September 2026 The Chamber overrode the Senate, the law stands as originally passed
  5. 17 September 2026 The President signed the law
  6. 1 November 2026 DIS+ starts issuing live certificates
  7. 1 December 2026 The Moje EET app launches
  8. 1 January 2027 The obligation to register sales begins

What changes from the old EET

If you remember sales registration from 2016 to 2022, expect something simpler. The message for the tax authority is much shorter now.

Old EET (2016 to 2022)
  • Tax ID, premises and cash register in every message
  • VAT breakdown across five rates
  • BKP and PKP codes calculated by the cash register itself
  • Mandatory receipt with BKP and PKP codes
  • Standard and simplified mode, each different
  • Certificate from the EET portal
New EET from 2027
  • Registration ID (EIČ), registration unit and cash register
  • Only the total amount in CZK
  • The POK code comes from the server, the register calculates nothing
  • The law doesn’t require you to issue a receipt
  • One mode for everyone
  • Certificate from CA EET through DIS+, renewed once a year

In fakturum coming soon

Registration you don’t have to think about

You issue documents as you do now. Sending the sale, waiting for the tax authority’s reply and printing the code on the document are handled by the app.

Sending the sale Right when you save the document
Confirmation code (POK) Printed on the document
Connection outage The sale is sent later, within 48 hours
Switch on each document You decide what counts as a registered sale
Cash vouchers On by default, also for cash invoices
Refunds Sent as a negative sale
Cash register certificate Stored encrypted, password kept nowhere
Foreign currency documents Converted at the document rate

We will make the module available once the Financial Administration starts issuing live certificates, from November 2026. Until then we are fine-tuning it in the test environment.

What you arrange with the authorities

We can’t do this for you, it is tied to your identity. You do it once, then you only renew the certificate every year.

Registration ID (EIČ) or VAT ID

Companies use their VAT ID (DIČ)

Registration unit

Set it up on the MOJE daně portal (evidenční jednotka)

Cash register certificate

Issued by CA EET through DIS+, valid for a year

Then you just upload the certificate to fakturum. It is stored encrypted and its password isn’t saved anywhere.

Questions about sales registration

The obligation to register sales starts on 1 January 2027. The law is final: on 9 September 2026 the Chamber of Deputies overrode the Senate, and the President signed it on 17 September. The Financial Administration (Finanční správa) starts issuing live cash register certificates on 1 November 2026. The test environment for developers has been running since July, and fakturum is tested against it.

Anyone who receives payments in personal contact with the customer, typically at their premises, at a stall or on the spot after finishing a job. The payment method doesn’t matter: cash, card and QR code payments are all registered if the payment happens in person. The Senate proposed leaving out cashless payments, but the Chamber rejected it. An invoice sent by email and paid by bank transfer is not registered.

If you are in the first band of the flat-rate tax (paušální daň) with annual income up to 1 million Kč, you can choose the EET OFF mode and not register sales. It is a choice, not an automatic exemption. Check with your tax office or accountant whether it applies to you.

The law doesn’t require a receipt, and it no longer uses the BKP and PKP codes from the old EET. When you issue a document in fakturum, the confirmation code (POK) is added to it as soon as the Financial Administration returns it. If the connection drops, you still issue the document and the sale is sent later.

For a few sales a month, it may be. The Financial Administration is preparing it for the smallest businesses. But if you already issue documents in fakturum, you don’t retype anything into a second app: the sale is sent straight from the invoice or cash voucher you issue anyway.

Nothing that would slow you down. You issue and print the document as usual and fakturum keeps the sale. It sends it on its own once the connection is back, within 48 hours at the latest. Saving a document never fails because of sales registration.

Three things you arrange with the authorities: a registration ID (EIČ, companies use their VAT ID), a registration unit on the MOJE daně portal, and a cash register certificate issued by CA EET through DIS+. Then you upload the certificate to fakturum and the rest runs automatically.

Not yet, the module is marked as coming soon. Until November 2026 only test certificates exist, and registration with them would not be valid. Once the Financial Administration starts issuing live certificates, we will make the module available and let you know in the app.

Where the law stands

The law is final. The Chamber of Deputies passed it on 15 July 2026, the Senate returned it with amendments, and on 9 September the Chamber overrode the Senate and kept the original wording. The President signed it on 17 September 2026. So neither the proposal to leave card payments out nor a general exemption for some flat-rate taxpayers made it into law.

We follow this for you. If the date moves or the rules change, we will update the system, as we have done since 2015 with the VAT control statement (kontrolní hlášení), the old EET and the merging of VAT rates.

This page is a general overview, not legal advice. Check with your accountant or tax office whether registration applies to your business.