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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 the former VP Global Indirect Tax at Avalara
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