E-tržby or EET certified VAT cash registers
The Czech Republic (Czechia) Ministry of Finance has cancelled the reintroduction of its EEU online VAT cash registers due to the ongoing COVID-19 emergency. The requirement was suspended two years ago, and was to be reintroduced on 1 January 2023. 53,000 retailers has adopted the system when originally in operation until 2019.
The Ministry of Finance has cited the cost of administration and taxpayers’ costs as the reason for the cancellation of the program. Also, that the system only captured cash payments, which are now a fast-reducing proportion of retail transactions.
The implementation of certified registers E-tržby or EET commenced in 2019. It started with hotels and restaurants (catering). The next phases, three and four, were for all other shopper transactions including transport. All businesses may now suspend reporting.
It excludes non-resident businesses.
EET cash registers to fight VAT fraud
EET applies mainly to revenues in the form of cash, meal vouchers, gift cards and similar means of payment. On the other hand, bank transfers, payments by credit/debit cards or receivable setoffs (with certain exceptions) do not need to be registered. EET reports an .XML file via the internet to the financial administration all transactions record. This is done through a cash register, PC or mobile phone app. A unique transaction code is then returned for inclusion on the receipt. It captures all transactions – not just cash – including credit cards and vouchers. This data may then be automatically checked to VAT returns to help eliminate fraud.
This data may then be automatically checked to VAT returns to help eliminate fraud.
If you need to complete Czech or other returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.
European VAT electronic cash registers
Country (click for details) | Implementation |
Albania | 2019 |
Austria | 2016 |
Belgium | 2014 |
Bulgaria | 2020 |
Croatia | 2013 |
Czech | 2019 (suspended) |
France | 2018 |
Germany | 2020 |
Greece | 2020 |
Hungary | 2014 |
Italy | 2017 |
Lithuania | 2001 |
Montenegro | 2019 |
Poland | 2018 |
Portugal | 2008 |
Romania | 2017 |
Russia | 2017 |
Serbia | 2022 |
Slovakia | 2019 |
Slovenia | 2016 |
Sweden | 2014 |
Turkey | 2012 |
Ukarine | 2013 |