Act No. 112/2016 Coll. (electronic registration of sales, EET) came into force on April 13, 2016. The scope of this law is divided into several phases, depending on when the respective entities are required to register their sales. A total of four phases is scheduled, whereby probably the most important being the first one for you. It starts on December 1, 2016 and applies only to entities falling under categories 55 and 56 according to the CZ-NACE classification, a standard classification of economic activities according to the European Union. The categories are as follows:
- CZ-NACE-55: Accommodation
- CZ-NACE-56: Dining and food services
Entrepreneurs in these categories have been required to register their sales from these activities from the beginning of December 2016, regardless of whether this is their primary or secondary business activity.
As the title says it, it is an electronic registry of sales: information can only be sent electronically to the Czech Republic’s Financial Administration servers and not in any other way. This type of registering also entails that a properly registered receipt must contain the unique code of the recorded sales operation, the so-called FIK code (or PKP code), the BKP code generated by the cash desk, the branch number, the cash desk number, information about the taxpayer mode and the transaction time. Let’s look at some points in a more detailed way:
- The FIK code is a unique code for each individual sale generated by the Financial Administration of the Czech Republic.
- The PKP code is an alternative to the FIK code for cases when Internet is not available or the servers of the Czech Republic’s Financial Administration are down. This is a simplified form of electronic document signature.
- The BKP code is the security code of the taxpayer, by which the Financial Administration links the taxpayer with the receipt issued by him.
- The branch number: a two-digit number generated by the portal of the Czech Republic’s Financial Administration (similar to the EET certificate)
- Cash desk number: it indicates basically who generated the receipt (in Previo this is the user who issued the receipt, the first part of the login email in front of the @ is taken)
- Taxpayer mode information: either the regular on-line mode or the so-called “offline” mode, for areas with bad Internet connection.
On the receipt itself, these mandatory particulars appear, for example, as follows: