EET - Electronic records of sales
EET - Electronic records of sales, a law that was approved in April 2016 compelled businesses to come to terms with the difficult task of finding a suitable cash register for the electronic records of sales. The records of sales will apply to anyone who receives payments in cash, meal vouchers, tokens, discount coupons, etc. EET, electronic records of sales should not be a daunting experience but an instrument to improve the competitive business environment.
The Dotykačka POS system is ready for the introduction of EET, the electronic records of sales.
Follow EET now and other information on the introduction of electronic records of sales at www.jaknaetrzby.cz where you can also download the Act on Electronic Records of Sales, including the Act amending some acts in connection with the adoption of the Act on the Records of Sales.
5 STEPS FOR SUCCESSFUL RECORDS OF SALES (EET):
Authentication data can be obtained in two ways:
By completing and drawing the “Minutes of oral proceedings” at the Tax Office. You will then receive an envelope containing the authentication data.
On the portal www.daneelektronicky.cz, by completing a form which can be found in section “electronic records of sales” → “request for authentication data for EET”. After sending the request, you will receive authentication data in your data box.
Use the obtained authentication data for the registration of your business on the website www.daneelektronicky.cz where you will select the section “electronic records of sales” → “records of sales data management”.
On the website www.daneelektronicky.cz, follow the simple instructions to generate a certificate, which you will download to your PC. For more detailed information on how to proceed, please refer to our manual.
ATTENTION PLEASE! At the given point in time, the certificate can only be downloaded once!
As soon as you upload the certificate to the cash register, you must enter details about your business and activate the EET mode. Activating the EET mode is only applicable after 1 November 2016, when the test operation will be launched. For a detailed setup of the EET function, please refer to our User Guide.
What sales should be recorded?
- Payments in cash,
- Payments by payment card, a cheque or bill of exchange,
- in other forms, which are similar in nature to the previous forms (by gift cards, vouchers for goods and services, meal vouchers, tokens...)
- Payment by crediting a deposit made in one of the ways pursuant to the previous clauses or a similar security (Details of specific features of deposit and advance payments)
What is the principle of e-sales (EET)?
By means of a data message, each financial transaction will be sent to the tax administrator who will instantly confirm it by means of a unique numerical code, which will then appear on the receipt of the customer. The functioning of the entire process is based on the on-line connection of the device in question (cash register, PC, mobile phone or tablet) and on the communication with the tax administrator. Cash registers or POS systems can also work off-line and send information about recorded sales to the tax administrator retrospectively. If some businesses are unable to obtain an on-line connection, they will have to apply for an exemption from the obligation to record the sales on-line.
Who do e-sales (EET) apply to?
Entities that pay or should pay income tax in the Czech Republic, namely:
- Individuals performing business activities
- Corporate entities performing business activities
Find out more at “Who is concerned by the records of sales? What sales are recorded?”
What is not subject to e-sales (EET)?
- Rental income
- Income from the occasional sale of allotment produce surplus
- State revenues and contributory organizations established by the Czech National Bank
- Savings banks, insurance companies and banks
- Pension funds and investment funds
- Revenues generated on board aircraft or in rail transport
- Operation of public toilets
- Full summary
When is the starting date of e-sales (EET)?
1 December 2016 – Accommodation and food and beverage service activities ‒ CZ-NACE groups 55 and 56.
1 March 2017- Retail and wholesale ‒ CZ-NACE groups 45, 46 and 47.
1 March 2018 - Entrepreneurs engaged in any other activity, e.g. liberal professions (doctors, lawyers, and accountants), transport and agriculture.
1 June 2018 - Selected crafts and production activities ‒ CZ-NACE groups 13‒17, 20.4, 22, 23, 25, 31‒33, 43, 95, 96.
What do you need for e-sales (EET)?
The technical solution for EET can be used in any electronic device, not just in a cash register or the POS system, but also in PCs, tablets or smart phones. A number of business owners have had good experience with a variety of systems of cash registers providing the transmission of important data when conducting their business. These business owners purchased them in order to have control over the running of their business and all the necessary data at hand. Many of these POS systems are ready for the implementation of the e-sales (EET) software.
Small businesses can use a very simple solution of the electronic records of sales: through a touch-screen phone or a tablet. All they have to do is to download the POS application that will suit their business needs.