It is not necessary to take any steps in connection with the termination of sales records. It is not the duty of the taxpayer to notify the tax administrator of the fact that sales will no longer be registered, even if these sales were registered voluntarily. There is no need to invalidate the certificate(s), as all certificates are automatically invalid from January 1, 2023 onward.
What steps must be taken in connection with the termination of sales records?
Public
DEMO - Czech Republic
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
339
Content accuracy validation date:
09.01.2023
Content accuracy validation time:
08:18h
Content
Furthermore, permits previously issued for registration in the special regime lost their legal effects on the date of entry into force of the law, i.e., January 1, 2023. Taxpayers who have already been issued receipt blocks for recording sales under a special regime will no longer be required to return these receipt blocks on the day the law enters into force.
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