E-tržby or EET certified VAT cash registers
The Czech Republic (Czechia) has suspend the rollout of its online VAT cash registers until January 2023 due to the ongoing COVID-19 emergency.
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 |