{"id":497,"date":"2016-06-22T15:57:43","date_gmt":"2016-06-22T13:57:43","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=497"},"modified":"2021-08-11T13:30:47","modified_gmt":"2021-08-11T11:30:47","slug":"elektronicka-evidencia-trzieb-v-ceskej-republike","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/elektronicka-evidencia-trzieb-v-ceskej-republike\/","title":{"rendered":"Electronic record of sales in the Czech Republic"},"content":{"rendered":"

After long political discussions, the Czech Republic has adopted a law on the electronic records of sales (EET) in April 2016. The State receives immediate information about all cash transactions of entrepreneurs. Is the risk of potential misuse of such information and benefits of fair tax collection really outweighed? Are these initiatives, along with international initiatives of tax administrations to exchange information, the next step in fulfilling the vision of George Orwell?<\/strong><\/p>\n

The electronic record of sales concerns income tax payers \u2013 entrepreneurs<\/b> \u2013 legal entities and individuals \u2013 sole traders that accept cash, cards, checks, bills of exchange or similar means<\/b>, such as a gift cards, meal vouchers, tokens, etc. for their goods and services.<\/p>\n

Local government units (municipalities, regions), the Czech National Bank and the Czech Post were excluded from the obligation to electronically record sales. An important set removed from the EET are sectors that are already subject to strong oversight, such as providers of financial and insurance services, and the energy sector. Another exception is the revenue from fares and related payments made directly in the means of regular public transport of people, and other exceptions stated in the Act.<\/p>\n

How does the system work?<\/b>
\nA system of electronic communication via the Internet between the taxpayer and the tax administrator<\/b> was chosen for the operation. To ensure that the taxpayer files all sales electronically, he will be able to choose the device corresponding to the performance of his business activities (e.g. cash register, cashier system, mobile phone or tablet with a printer). The law does not stipulate that one has to use, for example, a certified cash register, or certified special equipment, one can use alternate methods.
\nEvidence of sales is based on immediate electronic reporting of cash transactions to the tax authorities in XML format. In response to this electronic message, the tax administration will immediately send back a fiscal identification code to entrepreneurs, which the entrepreneur will print on the receipt for the customer. The bill (hard copy or electronic form), with this unique code, will be used for the follow-up control confirming that the payment was actually reported to the tax administrator.<\/b> This process is referred to as the \u201cstandard method\u201d of the system.
\nBesides the \u201cstandard method\u201d in strictly defined cases, a \u201csimplified regime\u201d of the records of sales will operate. In the simplified system, the entrepreneur does not send the report of sales at the actual moment of sale to the tax authority, but will be obliged to send it later within 5 days of receipt of the revenue. It means that he will not obtain a fiscal identification code and, thus, will not have to provide it on the receipt for the customer.<\/p>\n

Implementation terms<\/b>
\nEntrepreneurs will enter into the system of record of sales gradually, as follows:<\/p>\n