Updated on 13 October 2026. Czech Act No. 180/2026 Coll. introduces EET 2.0 with effect from 1 January 2027. This article explains the planned process for owners and operators of charging stations connected to Smart Fuel Pass.
What Smart Fuel Pass will provide
Under the Smart Fuel Pass payment model, Smart Fuel Pass provides the charging service to the end customer, receives the payment and issues the relevant document. We are preparing one central technical solution for payments under this model that are subject to EET 2.0.
The charging-station owner or operator will therefore not need a separate EET integration, a separate cash-register certificate or manual submission of individual Smart Fuel Pass sales. Smart Fuel Pass will handle data submission, confirmations and operational checks.
What the operator must do
Charging-location details in the Smart Fuel Pass portal must be complete and current. Check in particular the location name and address, GPS coordinates, and the correct assignment of chargers and payment terminals.
If the final methodology requires registration of a particular location or another recording unit, we will handle the required steps centrally for Smart Fuel Pass payments. We will publish the precise operating procedure before mandatory recording starts.
Which payments are covered
EET 2.0 applies to recordable contact payments. Smart Fuel Pass is preparing to record the relevant payments made through its payment solution and is not relying on a blanket exemption for the entire charging network.
- Payment at a physical terminal at the location: Smart Fuel Pass will assess and technically process its EET treatment under the applicable rules.
- A genuinely remote online payment: under the published rules, a payment made without personal contact and away from the relevant premises or place of service is generally not recorded.
- An ad hoc mobile payment made at the charger: we are still confirming the exact methodological treatment with the Czech Financial Administration. The driver and operator will not classify each payment manually.
Payments accepted outside Smart Fuel Pass
This process applies only where Smart Fuel Pass provides the service and receives the payment. If an operator accepts other payments independently, for example through its own terminal or cash-register system outside Smart Fuel Pass, the operator remains responsible for assessing and implementing the appropriate EET treatment.
Important dates
- 1 November 2026: according to the Financial Administration timetable, EET 2.0 functions, including certificate issuance, will be available in DIS+.
- 1 January 2027: mandatory recording under Act No. 180/2026 Coll. starts.
We are completing the integration and will update this article as the Czech Financial Administration issues further methodology. Current public information is available on the official EET 2.0 website, on the page explaining who must record sales, and in the guide on how to start recording.
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