Publication details

Registration of sales in the czech republic - a few months after the effectiveness of the act



Year of publication 2017
Type Article in Proceedings
Conference The Financial Law Towards Challenges of the XXI Century
MU Faculty or unit

Faculty of Law

Web Fakultní open access
Field Law sciences
Keywords Registration of Sales; Receipt; Taxpayer; Consumer
Attached files
Description The paper deals with the registration of sales according to the Act. no 112/2016 Sb., on Registration of Sales. The objective of this paper is to present a new Act and related obligations of taxpayers. The main aim of the new legislation is to provide the tax authority the relevant data on cash transactions for the purpose to minimize the data distortion concerning the tax obligations of taxpayers. In the first part of the article, there is an analysis of the legislation regarding the registration of sales and evidence of payments. The second part of the article is focused on the Act on Registration of Sales, its subject and subject-matter. Third part is concerned with the concrete obligations of taxpayer. Some of these obligations are related to assignment, use and protection of authentication data together with information obligation. Finally, the receipt lottery and administrative offences and misdemeanours are presented.
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