On 12 December 2017, the Constitutional Court issued a decision in which it abolished some parts of the Act No. 112/2016 Coll. on Electronic Evidence of Sales (hereinafter „the Act“). Following this fact, the Act is to be amended during 2018. Particularly, the amendment should include the following changes:
Credit card payment
Starting from 28 February 2018, the obligation to record all sales paid by a credit card will be cancelled. Other formal requirements defining the registered sale (such as payment in cash, by cheque, by promissory note or other forms stipulated in section 5 of the respective Act) shall remain unchanged.
Postponement of Third and Fourth phase
Taking into account the planned amendment of the Act, the start of 3rd phase (originally from 1 March 2018 „Other activities“- lawyers, accountants, food production, transport, health care etc.) and 4th phase (originally from 1 June 2018 „Production and selected professions“- mechanics, electricians, painters, hairdressers etc.) will be postponed. The planned commencement of these phases is expected after the amendment of the Act enters into force.
Prohibition of Government regulations
The Court further decided to repeal the Government regulation No. 376/2017 Coll., on exclusion of some sales from evidence and cancelled all sections of the respective Act allowing any further modifications through Government regulations (e.g. determination of sales recorded under simplified regime, determination of sales temporarily or permanently exempt from evidence). Above-mentioned changes should become effective as of 31 December 2018.
Besides the above, the Constitutional Court also intends to exempt the taxpayer´s tax ID from mandatory receipt prerequisites. In this matter, the Court argues that there is a risk of misuse of personal data, which might be determined based on the structure of the taxpayer´s tax ID (providing it is an individual entity).