VATLive > Blog > Czech Republic > Czech postpones VAT EET electronic cash registers

Czech postpones VAT EEA electronic cash registers till 2023

  • Nov 30, 2020 | Richard Asquith

Nov 2020 update - this has been delayed further until 1 January 2023.

The Czech Republic has deferred the mandatory deployment of VAT electronic cash registered, E-tržby (‘e-sales’, Czech abbreviation: EET). This will affect phase 1 and 2 of the roll out of the program: retail, catering and accommodation.

The compulsory implementation date was 19 August 2020. The new date is 1 January 2021. Catering and accommodation had already been delayed in phase 1. This latest delay now affects the retail and wholesale sectors. A third and forth wave will bring in all other consumer businesses, including transport.

The system is fully operational, and businesses may now use it on a voluntary baris. The delay reflects the severe disturbance for businesses caused by COVID-19.

EET reports an .XML file via the internet to the financial administration all transactions record. This is done through a cash register, PC or mobile phone app. A unique transaction code is then returned for inclusion on the receipt. It captures all transactions – not just cash – including credit cards and vouchers. This data may then be automatically checked to VAT returns to help eliminate fraud.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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