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The legislative process relating to Senate print no. 1056, which governs the obligation to record sales by means of electronic record of sales, has been terminated and the act took effect on 3 November 2020. The obligation to record sales has thus been postponed until 31 December 2022. The postponement applies not only to entities belonging to the third and fourth stage of e-sales (EET), who were not obliged to record sales previously, but also to entities, for whom this duty arose in the course of the years 2016 and 2017 already.
The future of electronic record of sales is unclear at the time being. Its onset will not come until after the next parliamentary elections and the question therefore is, what attitude the newly composed Chamber of Deputies will adopt in relation to the electronic record of sales.
Lenka Kočerová | 8.10.2024
SAC: Liability of members of elected bodies for tax debts of a legal entity