We have summarised key information on the current developments in the area of electronic records of sales (in Czech abbreviated as “EET”) pursuant to Act No. 112/2016 Coll. (the “Act”). As you will have surely noticed, there is currently an amendment in the legislative process that will repeal the entire Act as of 1st January 2023. We expect the amendment to be approved and published in the Collection of Laws before the end of this year. What will the abolition of EET actually mean in practice?
If the amendment is approved, the plan is for the Ministry of Finance (“MoF”) to shut down the EET servers. From that moment on, the technical equipment on tax administrator’s side will not respond to individual data messages. This may result in complications on your side if you are unable to find a simple way to terminate the records of sales.
The impact will differ for each company depending on the current implementation of EET within their internal system. We, therefore, recommend that you discuss the specific impacts on your company directly with your IT or service provider and start preparing for the shutdown of EET servers in time.
What to watch out for?
From a general perspective, we see the risk primarily in the fact that if your system continues to send data messages to the MoF servers and does not receive feedback, it will try to contact the MoF servers repeatedly. Consequently, a backlog of repeated data messages may accumulate. This resending now happens when a response from the MoF servers is not received within 2 seconds of sending, followed by an issuance of a taxpayer’s security code (BKP) receipt. The customers hence do receive the receipt, but the queue of resent data messages continuously increases. This can cause overcrowding, slow down, or non-functionality of the cash registers.
We recommend starting to prepare for the potential shutdown of the EET servers. If necessary, we will be happy to assist you to ensure a smooth transition process.
Finally, we would like to point out that if the amendment to the Act is not approved in time, the obligation to fully record sales will apply from 1 January 2023 (and also for taxpayers from the so-called 3rd and 4th waves).
If you have any questions regarding this topic, please do not hesitate to contact us.
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