Following its ruling of 12 December 2017, the Constitutional Court revoked the implementation of the electronic sales records (‘EET’) in the two remaining phases which were to affect the vast majority of sales of services (e.g. freelancers, agriculture) and the sales generated by craftsmen and producers. In addition, the court cancelled the EET obligation in respect of sales set out in Section 5b) of the EET Act, i.e. a taxpayer’s sales that are realised by way of a cash-free transfer of money which is ordered to take place by the payer through the recipient who is the taxpayer charged with recording the sales.
The reason for this cancellation relates to the fact that those payments leave an electronic trace both with the bank and operator of the payment cards system and the trader, and hence recording the sales under the EET Act serves no useful purpose. In practical terms, this means that starting from 1 March 2018, it will not be required to record sales made in a way other than in cash, check, bill of exchange and similar forms. The taxpayer is not obliged to record sales received subsequent to 28 February 2018, for example, by payment cards or through payPal, PayU, etc.
However, as confirmed by the Ministry of Finance, taxpayers may record the sales voluntarily. It also applies that after 28 February 2018, the receipt no longer needs to indicate the taxpayer’s tax ID (or the tax ID of the authorising taxpayer) if the taxpayer is an individual/physical person. This information will continue to be sent as part of the data message of the recorded sales.
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