Czech VAT EEA electronic cash registers postponed till January 1, 2023

The Czech Republic postponed the mandatory VAT electronic cash registered E-tržby requirement.

Registration of sales (abbreviated as “EET” in Czech) is an advanced online communication system between the taxpayers and the authorities.

Sales transactions in scope are business transactions paid in cash, cheque, by a promissory note, by payment via a meal ticket, an electronic wallet, voucher, etc. Direct bank account transfers and card payments made through payment terminals are not subject to the registration of sales.

Taxpayers submit an XML file that includes all transactions record. That is done by a cash register, a PC, or a mobile phone app. A transaction code is received back to have on the receipt.

The initial go-live date was August 19, 2020. The new date is due to COVID January 1, 2023. The system is fully operational, and businesses can use it voluntarily.