EET suspended until the end of 2020 (No. 920)
After publication in the Collection of Laws, the obligation to electronically record sales is suspended until the end of 2020. This applies both to entities that register sales within the first two waves (wholesale, retail, catering and accommodation services) and to entities that were originally supposed to register sales from 1st May 2020. The obligation to register sales will be applicable again as of 1st January 2021 to everyone, regardless of which wave of the sales record they fall into. The suspension of EET applies to normal, simplified and special sales registration regime.
The suspension of EET means that by the end of 2020, taxpayers do not have to send sales records to the tax administrator, do not have to issue receipts under the Sales Registration Act and do not have to announce the notice on the obligation to issue receipts. However, until 31st December 2020, sales can be registered voluntarily, the EET system is still functional. Moreover, the obligation to treat authentication data, the sales registration certificate and the receipt block remains in order to prevent their misuse.