Czech Republic: Cancellation of the Electronic Cash Register System (EET)

Carolina Silva
December 29, 2022

On the 28th December 2022, Act no. 458/2022 Coll. was published in the Collection of Laws, which repeals the Sales Registration Act, which would come into force on 1 January 2023.

Czech Republic had previously enacted the Sales Registration Act, which made mandatory to report in real-time to the Czech Tax Authorities electronic invoices from cash transactions made in B2C. The system consisted of the entrepreneurs sending XML messages about the transaction to the Financial Authority and would get back a confirmation of the receipt with a unique code (FIK). The entrepreneur would then issue the receipt, including the FIK and provide it to the customer.

As a result of the abolishment of this requirement, starting next year, the legal obligation to register and report sales data electronically to the Czech Tax Administration and to issue receipts in the sense of the Sales Registration Act, will no longer come into effect.

Currently, taxpayers could still use the EET system voluntarily and register sales. However, the above-mentioned law no longer provides for the continuation of the operation of the EET system, not even on a voluntary basis. However, the financial administration will allow taxpayers to temporarily view the sales sent to the EET system until the end of 2023.

Therefore from 1 January 2023 forward, the reception of data reports on sales will no longer be registered with the tax administration, and the cash register will not receive a fiscal identification code (FIK).

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Carolina Silva

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