In the Czech Republic, both entities that fell into the first two categories, such as wholesale, retail, catering and accommodation, and entities which were originally supposed to start recording on May 1st this year, will start recording their sales from January 1st 2021.
The electronic record of sales was originally suspended by a special law of the Ministry of Finance adopted by the Chamber of Deputies on March 24th for a period of 3 months after the end of the state of emergency. This would currently mean the start of EET on August 19th 2020.
The amendment to this law extends the postponement to January 1st 2021. Entrepreneurs will thus gain an additional almost five months after the completion of the legislative process of this amendment.
Despite the delay, the EET system is currently fully operational. If taxpayers want to record sales, there is nothing to stop them.
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