As we have informed you earlier, the finance ministry of the Czech Republic presented a draft amendment of the bill on the use of electronic cash registers, which, among other things, reacts to a judgment of the Constitutional Court. Based on the amendment proceeding, adjustments have now been made in the special offline regime.

The conditions for the option of receiving permission for use of electronic cash registers in a special regime are currently designed as follows:

• the person is a payer of personal income tax, or is a provider of healthcare services covered by public health insurance regardless of legal form,
• is not a VAT payer,
• has a maximum of two employees,
• the total of cash income from registered revenues in any 12 subsequent calendar months does not exceed CZK 200,000 and the expected sum of this income in 12 immediately following calendar months does not exceed CZK 200,000.

Compared to the previous version of the draft, which went into the comment proceeding, the circle of persons, who can request the permit, has been extended, adding the mentioned providers of healthcare services. Compared to the original version, the number of employees has increased as well, the taxpayer can now have two employees, instead of only one as was the case initially. Last but not least, the condition relating to the maximum number of registered revenues has been removed (a maximum of 1,000 registered revenues in the last 12 calendar months and the same number at maximum in the following 12 calendar months). It is not clear yet, if this will be a final version, however. We will continue to monitor further development for you.