EET 2.0 for Bars: What to Do Before 1 January 2027

On 1 January 2027 the new Czech electronic sales recording system, EET 2.0, goes live. It covers bars, cafes and pubs, because guests pay in cash or by card right in your venue. The law was published in the Collection of Laws on 15 October 2026. Below is a sober checklist of what to do and by when. All dates and rules come from the official website of the Czech Financial Administration, eet.gov.cz. Check there for details that apply to your situation.

Who EET 2.0 applies to

It applies to income taxpayers, both individuals and companies, who receive payments in personal contact with a customer or on business premises. It does not matter whether you are a VAT payer. Cash, card payments, QR payments and similar payments at the counter are recorded. Ordinary remote bank transfers, such as paying an invoice, and e-shops with an online payment gateway are not. For a bar the rule is simple: if the guest pays on the spot, it is recorded.

Checklist: what to do and by when

1 November 2026: certificate

EET 2.0 opens in the MOJE daně (My Taxes) portal and certificate generation starts. You need a certificate to connect your till to the system. Do not wait for the last week of December, when every operator will be dealing with it at once.

By year end: till or MOJE eet

You do not have to buy a new till. You have two options:

• Your existing till system. Ask your vendor when the EET 2.0 update will be released and whether it is installed remotely or needs a visit. Get the date in writing.
• The free MOJE eet web application. It becomes available on 1 December 2026 for small businesses. A smartphone, tablet or computer is enough. It runs in a browser, so it needs a working internet connection.

What changes compared with the original EET of 2016 to 2020: a receipt for EET purposes is not mandatory, so printing receipts is no longer required (an obligation may still arise from other rules or from a guest asking for one). Only minimal data is recorded: identification of the business, of the establishment and of the till, a sequence number, date and time, and the total amount. Line items and VAT rates are not required.

10 January 2027: the EET OFF decision

Individuals in the first band of the flat-rate tax regime whose self-employment income in the previous year did not exceed CZK 1 million can opt into the EET OFF mode. The price is a surcharge of CZK 1,400 per month on top of the flat-rate advance. You must apply no later than the 10th day of the tax period, which for 2027 means 10 January 2027, and a late notification is ineffective. The mode cannot be changed during the year, only ended from the start of the next year. Work out in advance whether it pays off, and do not leave it to the last day.

1 January 2027: live operation

From this date sales are recorded. Some sources mention a trial period at the start, but always check the exact dates at eet.gov.cz.

Internet: the most overlooked item

Recording is online: the data is sent to the Financial Administration when the sale is made. If your connection drops, sales are sent promptly once it is restored, and no later than 48 hours after the sale. Most tills have an automatic procedure for outages and send unsent sales on their own once the connection returns.

A practical conclusion follows, and it is our interpretation, not a legal obligation: if your venue has repeated or longer internet outages, you risk missing that deadline. It makes sense to review how reliable the connection in your premises is and to have a backup, for example mobile data or a second line. For the MOJE eet app this matters twice as much, because it does not work at all without internet.

Related changes, briefly

The same package includes a reduced 12% VAT rate on non-alcoholic drinks in food service and an income tax exemption for tips. Both may affect how your till system and bookkeeping are set up, so look for details at eet.gov.cz or ask your accountant.

What EET will not tell you about your liquor

Now to something the checklist above does not cover. EET records how much you took in. It does not tell you how much liquor actually left the bottles. Revenue in the till is one thing, consumption on the shelf is another. The gap between them, what was poured but not paid for, is shrinkage. It is made up of overpouring, unrung drinks, spills and theft, and no sales recording catches it, because an unrung drink simply is not in the till.

BarBee is a different tool from a till and does not deal with EET. A camera with AI watches the bottles and liquid levels on your shelf and compares the detected consumption with sales from the till. When the gap exceeds 10%, you get an alert. In other words: the till and EET say what you sold, and inventory says what actually disappeared from the bottles. For more on how shrinkage arises and how it is measured, see Bar Shrinkage: What It Is and Where It Really Goes.

Summary

• 1 November 2026: certificate in the MOJE daně portal.
• By year end: a confirmed till update from your vendor, or preparation for MOJE eet (from 1 December 2026).
• Internet in the venue: check its stability and have a backup. The 48-hour limit applies after an outage.
• 10 January 2027: last day to opt into EET OFF, if you meet the conditions.
• 1 January 2027: live operation.

Source: eet.gov.cz, Czech Financial Administration. This article is a general overview and does not replace advice from an accountant or tax adviser.

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