EET postponement until December 31, 2022 published in the Collection of Laws (No. 959)
The process of postponing the obligation to record receipts electronically (so-called EET) was successfully completed by publication of the postponement in the Collection of Laws. EET is newly dormant until December 31, 2022. However, the obligation remains to handle authentication data, the certificate for record of receipts, and the book of bills in a way to prevent their misuse.
The Ministry of Finance of the Czech Republic indicates more reasons for postponing EET; e.g. the effort not to strain both financial authorities and entrepreneurs with heavier administrative duties than is absolutely necessary in the current epidemiological situation. Another reason given is the fact financial authorities carry out other agendas in times of emergency, with the result that their ability to carry out the EET agenda is decreased.
Therefore, even from January 1, 2021, no one will have any obligation resulting from EET. Whether the obligation to record receipts electronically will be “started” again from January 1, 2023, is still “up in the air”.