A group of members of parliament  presented a draft bill to the Chamber of Deputies on 26 June 2018, which narrows down the circle of subjects, for whom the duty to electronic record of sales (EET) is to apply, so that the addressees of the specified duties would only be persons with a sufficiently high level of turnover. More specifically, it is proposed

that the subject of electronic record of sales should only be the persons, who are payers of the income tax (legal entities or natural persons), if they are VAT payers.

The proposal was presented several weeks after the Chamber of Deputies had rejected a similar proposal, which was signed by seventy Members of Parliament from five MP clubs. The previous proposal spoke about registered VAT players, which the government pointed out in its previous rejecting opinion. According to the government, entrepreneurs, who should be VAT payers but did not register, may thus avoid EET. Members of parliament have therefore reacted to this admonition.

The government discussed the new proposal on 24 July 2018 and adopted an unfavourable opinion. According to the opinion of the government, a reduction of the circle of subjects to VAT payers would be counterproductive, because obligatory registration for VAT when achieving turnover of CZK 1m per year is often bypassed by posting lower revenues.

The Chamber of Deputies will decide about the draft amendment still, however.

Šárka Veselá