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| November 20, 2018

The current situation in electronic records of sales EET

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A judgement of the Constitutional Court from December 2017 has intervened in the system of electronic record of sales and cancelled selected stipulations of act no. 112/2016, on the use of electronic cash registers. Some stipulations have already been cancelled as of 1 March 2018, others will be cancelled as of 1 January 2019. The Constitutional Court thus left the legislator an entire year to handle its comments.

Nevertheless, the amendment of the act on the use of electronic cash registers, which was intended to adjust the act in compliance with the judgement of the Constitutional Court, was not discussed at the last session of the Chamber of Deputies and was postponed until the next meeting. The amendment thus probably will not be discussed and approved before the end of the year 2018.

With the arrival of the new year, the act thus will not regulate the onset of the third and fourth stage of electronic records of sales, and the regulation, with which the government exempted revenues of visually impaired persons, will be cancelled, moreover. According to information from the finance ministry, the amendment will probably be approved in the second half of the year 2019 at the earliest.