Die Tschechische Republik führt ab 2027 die elektronische Steuererklärung (EET 2.0) wieder ein

The Czech Ministry of Finance has unveiled plans to reintroduce electronic revenue reporting through a modernized system known as EET 2.0, scheduled to take effect on 1 January 2027. The proposal marks the return of the country’s former revenue reporting mechanism, which was repealed in 2022 with a renewed focus on digitalization, efficiency and tax transparency.

 A New Generation of Real-Time Reporting

EET 2.0 will function as a real-time B2C sales reporting tool, requiring businesses to report in-person payments such as cash, card and QR-code transactions directly to the tax administration.
Notably, paper receipts will no longer be mandatory, reducing friction and administrative workload for businesses while aligning the system with the digital habits of consumers.

While the tool enhances data visibility for tax authorities, it is not a full e‑invoicing solution. Instead, it supports wider European trends toward continuous transaction controls (CTCs) aimed at combating tax evasion and strengthening fiscal oversight.

The Ministry of Finance anticipates that EET 2.0 will generate CZK 14–15 billion in additional annual revenue, primarily through improved collection of VAT and income tax.
By capturing transactions in real time, the system aims to reduce opportunities for underreporting and to strengthen fairness in the tax system.

Additional VAT Policy Measures

The draft legislation prepared by the new government introducing EET 2.0 also includes proposed reduction of VAT to 12% for non‑alcoholic beverages served in restaurants.