constitutional court


Further EET Developments

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. 

27. 2. 2018