Electronic Register of Sales (EET) and complementary „minor“ activities as of 1st January 2018


If you have used the possibility of postponing the EET reporting obligation for complementary “minor” activities to the period of your main activity, you must verify if you are under the obligation to report EET from these minority activities as of January 1, 2018.

The analysis is carried out in accordance with the Amendment to the Methodology for the Application of the EET Act. The taxpayer may have more main activities depending on the volume of sales. Minor activities are the other activities of the taxpayer, which are not the main ones. The annual sales limit for minority activities is in the sum of 175 000 CZK. If revenues from minority activities generate more than 50% of all sales, or the annual sales from minority activities exceeds 175 000 CZK the suspension of EET obligation cannot be applied. These two conditions are monitored separately for each taxpayer’s business.

For clarity, here is an example:

The hairdresser, who must register sales from 1st June 2018, also sells retail goods (lacquers, shampoos, …). Retail sales are subject to EET as of 1st March 2017. Retail sales at the hairdresser were less than 50% of all sales for the whole year 2016, while sales did not exceed 175 000 CZK. The taxpayer has not decided to record these sales on a voluntary basis. Since both conditions for the possibility of posting compulsory registration of minority activities were met, the hairdresser does not have to register sales in 2017.
As of 31st December 2017, it is necessary to verify (on the basis of data for the whole year 2017), whether the conditions for postponing EET reporting for minority activities still apply. Let’s assume that revenue from minority activities in 2017 still accounts for less than 50% of total revenue. In the event that the annual limit of 175 000 CZK for minority business revenues in this facility in 2017:

In case of any queries or the need for assistance in the analysis of the possibility of (or continuing of) postponement of EET from minority activities, we are at your disposal at any time.

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