The postponement of EET in the Czech Republic

What does the postponement of EET mean for entrepreneurs? The suspension of EET (electronic recording of sales) means that by the end of 2022, taxpayers do not have to send sales data to the tax administrator, do not have to issue receipts in accordance with the Sales Registration Act and are not obliged to place an information notice.

The sales register is suspended for all entrepreneurs until 31 December 2022. Regardless of which phase of the business register, entrepreneurs must not record sales until 1 January 2023. The suspension applies to the normal, simplified and special sales registration regime and is also suspended

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. However, even for them, the registration of sales before January 1, 2023 is purely on a voluntary basis. Taxpayers do not have to log out of EET and do not have to report the interruption of sales registration during the grace period to the tax office.

The Financial Administration recommends that entrepreneurs who are interested in applying for the special scheme and have not yet applied will do so only after 1 July 2022. For taxpayers who are already allowed to register sales under the special scheme, the management of data on establishments will continue to be ensured. Submitted notifications of changes in the data on the premises of these taxpayers will be processed by default.

Some obligations remain with taxpayers, namely the obligation to protect authentication data, certificates and blocks of receipts (if they have already received them in order to fulfill their obligations under the special regime).

Please note that taxpayers whose certificate has expired or will expire may postpone the exchange of the certificate and take the necessary steps before the re-registration of sales in a six-month period, ie in the period from 1 July 2022 to 31 December 2022.