"This paper deals with the electronic records of sales (hereafter referred to as “EET”) in the retail sector, especially in the business practice of e-shops. Nowadays, the system of electronic records of sales is being prepared as a legislative act in the Czech Republic. Implementation of EET has two major goals: (1) reducing the grey economy and (2) enhancing the market environment in the Czech economy. According to some entrepreneurs, EET is going to be a significant obstacle for doing their business. Hence, the aim of this paper was to explore connections between the EET and e shops from the entrepreneur's point of view, using the method of content analysis of relevant informational sources. The content analysis has shown there are still some unclear formulations in the proposition of the legislative act about EET – the result is that some important information is not obvious. Besides this, EET is going to bring additional bureaucratic strain for entrepreneurs and in some cases it is going to cause additional costs connected with the purchase of a suitable device as well. "