What is the specific impact of the abolition of EET?

Act No. 458/2022 Coll. was promulgated in the Collection of Laws on December 28, 2022, repealing Act No. 112/2016 Coll., on the Registration of Sales, as amended, and amending and repealing other related legal regulations, which means that the EET system will be inoperable beginning 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.

From January 1, 2023, not only the registration obligation itself, i.e., the obligation to send sales data to the tax administrator and issue receipts in the sense of 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),

Permits previously issued for recording sales in a simplified or special regime lost their legal force on the date the law entered into force (i.e., January 1, 2023).Unfinished proceedings on applications for permits for recording sales in a simplified or special regime stopped on the date of the law's entry into force. The same procedure is followed for already issued decisions on binding assessments based on the determination of recorded sales. Taxpayers who have already been issued receipt blocks for recording sales under a special regime no longer have the obligation to return these receipt blocks.

However, a taxpayer, as part of its business or other self-employed activity, that deals with payments in cash (i.e., receives or issues cash), is obliged to keep records of these payments on an ongoing basis based on Section 97, Paragraph 1, of the Tax Code. He does not have this general registration obligation in the event that he records data on these payments compulsorily in other records established by law (e.g., until  December 31, 2022, in the records of sales maintained in accordance with the Act on Records of Sales).