{"id":10325,"date":"2026-04-27T09:55:14","date_gmt":"2026-04-27T07:55:14","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10325"},"modified":"2026-04-30T10:46:27","modified_gmt":"2026-04-30T08:46:27","slug":"expected-return-of-electronic-registration-of-sales-eet-from-an-income-tax-perspective","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/expected-return-of-electronic-registration-of-sales-eet-from-an-income-tax-perspective\/","title":{"rendered":"Expected return of electronic registration of sales (\u201cEET\u201d) from an income tax perspective"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance has submitted a draft law on the registration of sales and on the amendment of certain other acts. The proposed legislation envisages the reintroduction of electronic registration of sales with effect from 1 January 2027. This change is closely related to an amendment to Act No. 586\/1992 Coll., on Income Taxes, as amended (hereinafter referred to as the &#8220;ITA&#8221;). The proposal contains two basic directions of change: to mitigate the effects of the new obligation to register sales electronically by introducing a new EET OFF regime for the smallest entrepreneurs and to reconfigure the tax regime for selected employee benefits and to restore some previously abolished tax reliefs.<\/p>\n","protected":false},"author":117,"featured_media":10327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[640,385,30,23,8],"class_list":["post-10325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-remuneration-of-employees","tag-income-tax","tag-direct-taxes","tag-eet","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10325"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10325\/revisions"}],"predecessor-version":[{"id":10337,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10325\/revisions\/10337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10327"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}