EET 2.0 from 1 January 2027: what to do when the internet drops in your shop
18. 10. 2026 | ← Back to blog
Short answer: From 1 January 2027, sales taken in a premises or in personal contact with the customer are recorded online under EET 2.0 (the Czech electronic sales recording scheme), and the data goes to the Financial Administration when the sale happens. If your internet drops, the sales are sent immediately after the connection is restored, and no later than 48 hours after the sale. A one-off outage is manageable; repeated or long outages are the problem. A stable connection is therefore part of preparing for EET 2.0, just like the till.
Who EET 2.0 applies to
Income taxpayers, both individuals and companies, who receive payments in a premises or in personal contact with the customer. It makes no difference whether you are a VAT payer. Cash, card payments, QR payments and similar payments are recorded. An ordinary remote bank transfer, such as paying an invoice, is not recorded, and neither is an e-shop with an online payment gateway. What matters is the place, manner and circumstances of the payment, not just the payment method. Exemptions (for example sales of the state and municipalities, vending machines or public toilets) are listed at eet.gov.cz.
What is different from the EET of 2016-2020
A receipt for EET purposes is no longer mandatory, although other rules or the customer's request may still require one. Only minimum data is recorded: identification of the business, of the business unit and of the cash register device, a sequence number, date and time, and the total amount. Itemised goods and VAT rates are not sent. And you do not have to buy a new till: you can use your existing point-of-sale system after an update from its supplier, or the free MOJE eet app.
Dates to put in your calendar
1. 1 Nov 2026 - EET 2.0 launches in the MOJE daně tax portal and certificate generation begins.
2. 1 Dec 2026 - the free web application MOJE eet for small businesses becomes available ("MOJE eet" is the official Czech name, roughly "my EET"). A smartphone, tablet or computer is enough.
3. 1 Jan 2027 - live operation of EET 2.0 starts.
4. 10 Jan 2027 - last day to join the EET OFF regime for 2027. It is for individuals in the 1st band of the flat-rate tax regime whose income from self-employment in the previous year did not exceed CZK 1 million. The regime costs a surcharge of CZK 1,400 per month on top of the flat-rate advance. A late notification has no effect, and the choice cannot be changed during the year.
What happens when the internet drops
Recording is online, so the till needs a connection at the moment of the sale. If there is none, the sales are sent immediately after the connection is restored, no later than 48 hours after the sale (see the "Errors and their solutions" section of eet.gov.cz). Most tills have an automatic procedure for outages and send unsent sales on their own once the connection is back. Ask the supplier of your system how exactly yours handles it.
Why the internet in your premises matters
What follows is our interpretation, not a legal requirement. An outage of a few hours fits comfortably within the 48-hour deadline. The risk lies in repeated or longer outages, and in those you do not notice during a busy day until your accountant asks. The MOJE eet app also runs in the browser, so it needs the internet too. For a cafe, shop or service business in central Prague, a stable connection is cheaper prevention than catching up after an outage.
Where it shows up first
In businesses with many payments a day, such as cafes, restaurants or shops, where several people take turns at the till and nobody watches the state of the connection. In historic buildings in central Prague the internal network is often makeshift as well: a Wi-Fi router by the entrance and the till at the other end of the premises. Make sure the till has a reliable connection, ideally by cable, and that you find out about an outage straight away, not from your accounts.
A practical checklist for your premises
1. Ask your POS supplier when the EET 2.0 update will be released and what the till does during an outage.
2. If you have no till or do not want to change it, plan to use the MOJE eet app from 1 Dec 2026.
3. Count how often your connection failed in the last year, how long the outages lasted and who fixed them. If it was more than occasionally, act before 1 Jan 2027.
4. Consider a backup connection in case the main line fails.
5. Agree with your staff what to do during an outage: who to tell and when to check that the sales were sent.
6. Decide whether EET OFF applies to you, and do it in time, no later than 10 Jan 2027.
What we can offer
iNTERNET PRAHA JOSEFOV runs its own fibre network in Prague 1. Business fibre comes with symmetric speeds of 100-2000 Mbit/s, a 99.9% SLA, a static IP and a technician within 60 minutes; see our internet for companies page and the article Office internet in Prague 1. Besides fibre we also offer 5G mobile internet; we are happy to discuss with you whether and which backup option suits your premises. The recording itself is handled by your till or MOJE eet; our job is to make sure it has a way to send the data.
Frequently asked questions
How long can a business be offline under EET 2.0?
During an outage, sales are sent immediately after the connection is restored, no later than 48 hours after the sale (source: eet.gov.cz).
Does the MOJE eet app work without internet?
No. The app runs in the browser, so it needs the internet just like online recording does.
Do I have to buy a new till because of EET 2.0?
No. You can use your existing POS system after a supplier update, or the free MOJE eet app, which is due to be available from 1 Dec 2026.
Source of the EET 2.0 facts: eet.gov.cz (Financial Administration), as of 18 Oct 2026. Check the conditions and dates there before you decide. This article is a general overview, not tax advice.