The EET test environment is already available!
Since 1 November 2016, the Financial Administration has made available a test environment for electronic sales records (EET). Every taxpayer can test whether their software or application can send the prescribed data to the tax administrator and receive a fiscal identification code that proves the registration of certain revenue.
To test the software or application, it is also necessary to have a certificate recorded in the respective device, which uniquely identifies the taxpayer when sending data of recorded sales. You can simply arrange this certificate through a web application, where you can only log in using authentication data.
Authentication data are issued on request (verbally to the FA or online through the tax portal) from 1 September 2016. We recommend not to postpone this matter and to submit a request at least one week before the start of the obligation to register sales.
Catering and accommodation services operators have only one month to test, as activities under code CZ-NACE 55 and 56 fall under Phase 1 of EET reporting from 1 December 2016.
From 1 March 2017, activities under the CZ-NACE codes 45.1, 45.3, 45.4, 46 and 47 (retail and wholesale) will be added. Other activities will fall under this obligation during 2018.
Non-reporting of registered sales or non-issuance of receipts may result in sanctions of up to CZK 500,000.
EET is a complex issue, and it may come as a surprise to learn that it affects many companies. Recently, clients and I often deal with the differences between catering services (duty from 1 December 2016) and catering services in the form of food delivery (duty from 1 March 2018), exclusion of labour law sales, canteen meals, postponement of so-called minority activities, sporadic sales, indirect and direct representation, delivery of cash on delivery, binding assessment, application for reporting in a simplified regime and processing of methodology for various operations. If you have questions about EET, I will be happy to answer them.
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