After being suspended until the end of 2020, electronic recording of sales (EET) is postponed again, until 2023, as a part of the relief package for entrepreneurs to help overcome the difficult period associated with a number of anti-epidemic measures. This step has been taken by the Ministry of Finance of the Czech Republic based on the assessment of the most current health situation, the outlook for economic development, and after consultation with all business unions, chambers, and associations.
The suspension of EET means that, by the end of 2022, taxpayers do not have to send sales data to the tax administrator, they do not have to issue receipts in accordance with the Sales Registration Act, and do not have an obligation to place an information notice.
However, the EET system is fully functional even for the period during which taxpayers are not obliged to record sales as a result of the amendment to the Sales Registration Act. Therefore, if taxpayers, despite the above-mentioned concessions, want to record sales, nothing prevents them from doing so. And, the registration of sales before 1 January 2023, is purely voluntary.
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