The Government has submitted a draft of a new act aimed at reintroducing the electronic registration of sales and changes that are related to the reintroduction of the registration of sales. The effectivity of this act is planned for 1 January 2027.
The sales registration system is newly focused primarily on contact payments. The obligation to register a sale thus arises regardless of whether the customer pays in cash, by payment card, by check, or through virtual assets, provided, however, that the transaction occurs in personal contact with the entrepreneur or directly at the business premises. Conversely, payments executed exclusively remotely, which typically represent bank transfers from account to account during purchases in online stores, are not subject to this registration purchases in online stores, are not subject to this registration.
The draft simultaneously abolishes some previous administrative obligations, in particular the obligation to issue and hand over a receipt to the customer. The system is designed in such a way that the taxpayer sends the tax administrator only a data message with a minimized scope of data, while the state plans to provide small entrepreneurs with a free application for easy compliance with this obligation.
The draft act also determines a number of situations and entities that are completely exempt from the registration. An exemption is introduced for entrepreneurs in the first bracket of the flat-rate income tax regime, who are allowed to opt out of the registration in the form of a voluntary payment of a flat-rate surcharge in the amount of CZK 1,400 per month. Furthermore, the registration of sales does not apply to the sale of goods or services through self-service vending machines, to the operation of public toilets, or to certain activities of a seasonal nature.
The draft act also contains accompanying changes in the area of income taxes and value-added tax. In the area of personal income tax, the student tax discount and the tax discount for placing a child in a pre-school facility are reintroduced, which will be possible to claim up to the amount of the minimum wage. Entrepreneurs are further permitted to utilize a one-time discount on the registration of sales up to the amount of CZK 5,000 to cover the initial costs of acquiring the necessary technical equipment. Furthermore, a novelty in the gastronomic sector is the exemption of employee tips from personal income tax, up to the amount of 7% of the enterprise’s monthly income from catering services.
Legal Update 08/2026 download here.