Electronic registration of sales approved in Czechia

Lower chamber of Czech Parliament approved law on the electronic registration of sales on 10 February 2015. At the same time it approved reduction of VAT rate in the catering services from 21 to 15% with the exception of alcoholic beverages, from the effective date of the Act on Electronic Registration of Sales.

It is assumed that the law will come into effect by the end of 2016. Effective date will be seven months upon completion of the legislative process. The law proposal will now go to the Senate, and in case of its approval, for signature by the president.


Technical solution will be built and tested during the seven-months period. A test environment will be also running in this period together with pilot operation, where the transaction process will be simulated and POS system suppliers will be addressed.


Different trades will become subject to the law in different periods. First will be accommodation and catering service, who will have to comply from day one. Sales from retail and wholesale sector will follow in the second phase (three months later). 15 months after launch, sales from activities other then specified in fourth phase (e.g. professional services, transport, agriculture) will be recorded. Finally, in the fourth phase, 18 months after launch, sales from defined craft and manufacturing activities will be registered.