In the coming days, a law will be announced in the Collection of Laws, that repeals Act No. 112/2016 Coll., as amended, on the registration of sales and amends and repeals other related legal regulations, which means that the EET system will not be effective as of January 1, 2023. This legislation no longer provides for the continued operation of the EET system on the part of the Financial Administration, even for voluntarily registering entrepreneurs. If, even after this date, sales data from the cash register are sent, they will not be registered, and the cash register will not receive a fiscal identification code (FIK) from the tax administrator.
Cancellation of electronic records of sales in the Czech Republic from January 1, 2023
Public
DEMO - Czech Republic
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
525
Content accuracy validation date:
22.12.2022
Content accuracy validation time:
09:41h
Content
Not only the registration obligation (i.e., the obligation to send sales data to the tax administrator and issue receipts in accordance with the Sales Registration Act), but also all obligations arising from the Sales Registration Act (i.e., the obligation to post information notices, protection authentication data, certificates, and receipt blocks (if taxpayers have already received them for the purpose of fulfilling obligations under the special regime).
Recording taxpayers do not have to take any steps in connection with the termination of sales records in relation to the Financial Administration. It is not the duty of the taxpayer to notify the tax administrator of the fact that he does not accept the registered sales, even if he registered them voluntarily. There is no need to invalidate certificates, as all issued certificates will be invalid automatically on January 1, 2023.
Taxpayers who have been granted a special regime and have blocks of receipts no longer have the obligation to return them.
Permits issued so far for recording sales in a simplified or special regime will lose their legal effect on the date of the law's entry into force. Unfinished proceedings on applications for permits for recording sales in a simplified or special regime will be stopped on the date of the law's entry into force. The same procedure will apply to already issued decisions on binding assessments based on the determination of recorded sales.
The financial administration will allow taxpayers to continue viewing the sales sent to the EET system for a temporary period (until the end of 2023). This data can be viewed in the Electronic Sales Record application, and it is also possible to request detailed sales statements. However, from January 1, 2023, the reception of data reports on sales will not be functional, i.e., as of this date, the data on sales sent will no longer be registered with the Financial Administration, even for voluntarily registering taxpayers. If taxpayers have forgotten or lost their login data and can no longer log in to the Electronic Sales Record web application in order to view their data sent to the EET system, they can, for a temporary period (until the end of 2023), request new authentication data either electronically at portal MY taxes (via the form Application for authentication data to EET) or in person at any territorial office of the tax authorities.
As the Financial Administration already stated on its website on December 12, 2022, in the event of the termination of operation of the EET revenue side (system), the cash register will no longer establish a connection with the EET revenue side. In practice, there may be situations similar to an internet connection failure on the part of cash registers, when cash registers will issue a receipt containing the PKP code (taxpayer signature code) instead of the FIK code (fiscal identification code). The cash register will repeatedly try to send data about the registered sales via a data message, but the cash register will no longer receive the confirmation message from the EET system due to the system being turned off.
If the cash register has a function that allows the recording of sales to be "turned off," the Financial Administration recommends turning off this function on the cash register so that there is no longer an attempt to connect to the EET system. However, individual cash registers may react differently to the shutdown of the EET system by the Financial Administration.
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