At the beginning of the new year, the Constitutional Court of the Republic annulled some of the provisions of the act on electronic revenue record (fiscalisation) and postponed the entry into force of the fiscalisation obligation for other groups of entrepreneurs until the provisions of the act are amended.
According to the ruling, all transactions with payment cards and online payment gateways are exempt from the obligation to fiscalise. This provision comes into force on 1.3.2018. However, entrepreneurs can still fiscalise these transactions. especially if the entrepreneur uses the electronic EET cash register to issue sales receipts (mainly for shops). The lack of the need for electronic fiscalisation does not release from the obligation to issue a sales confirmation
Also, until the law is amended, craftsmen, freelancers, doctors, etc. are exempt from the obligation to have electronic cash registers.
The government has announced that it will prepare an appropriate amendment by the end of the year,
24.04.2025 | |||
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