112/2016 Coll.
LAW
Dated March 16, 2016
Records of sales
Parliament has passed this Act of the Czech Republic:
PART ONE
PRELIMINARY PROVISIONS
§ 1
Subject Matter
This law governs the rights, obligations and procedures applicable to sales
records and procedures related to them.
§ 2
The powers
(1) The powers under this Act by the authorities
Financial Administration of the Czech Republic.
(2) The scope of the screening duties at the sales records have also
Customs Authorities of the Czech Republic.
PART TWO
Records of sales
TITLE
I
Subjects and objects records of sales
§ 3
Determining the subject and object records of sales
(1) Subject of records of sales is taxpayer
A) taxes on income of individuals and
B) taxes on corporate income.
(2) The records of sales revenues are recorded taxpayer.
TITLE II
Booked revenue
§ 4
Definition Booked revenue
(1) Booked revenue payment that meets the formal requirements for
Booked revenue, which constitutes the decisive income.
(2) Booked revenue is also the payment that meets the formal requirements for
Booked revenue and
A) intended for subsequent pumping or settlement-based firm
income or
B) subsequent drawing or clearing the payments, which constitutes a decisive
income.
§ 5
Formalities for Booked revenue
Formalities for Booked revenue meets payment the taxpayer, which is carried
A) cash
B) bank transfer to which the given command
payer through a payee, which is the taxpayer who has a revenue
record,
C) check,
D) promissory note
E) in other forms, which are similar in nature forms
under subparagraphs a) to d), or
F) offsetting deposit or similar security lodged by one of the methods
payments under letters a) to e).
§ 6
Decisive income
(1) The applicable income for the purposes of this Act
A) the taxpayer income tax natural persons
income from independent activities, which is the business, with the exception of income that
First It is not subject to income tax,
Second in terms of generally accepted revenue rare or
Third subject to tax withheld at a special tax rate, or
B) the taxpayer income tax corporate income from operations, which is
business, with the exception of income that
First It is not subject to income tax,
Second in terms of generally accepted revenue rare,
Third subject to tax withheld at a special tax rate or
Fourth are liable for separate tax base.
(2) Income pursuant to paragraph 1 shall be the taxpayer who is carrying
unit revenue under the Law on Income Tax, which would
taxpayer had, if not the entity.
(3) For the purposes of this Act, the applicable income
public trading companies and limited partnerships also receiving a public
companies and limited partnerships, which is subject to income tax
at her companion. This income is not for the purposes of this Act, income
that shareholder.
§ 7
Cancel
repairs
When returning Booked revenue or if done the repairs, apply
provisions concerning the recording of revenues similarly, except that the revenue
registered as negative.
§ 8
Indirect representation
This is a taxpayer in its own name on behalf of another taxpayer is obliged
record revenues of one who acts in its own name on behalf of others.
§ 9
Authorization for recording sales
(1) The taxpayer, which implies revenue, may delegate sales first registered
another taxpayer that for him this takings filed.
(2) if it follows one registered revenues of more taxpayers, they may
taxpayers designate one of them, so for them this takings filed.
(3) A taxpayer who is in charge of registration of sales, has a duty to record sales
taxpayer who had commissioned the recording of revenues.
(4) Taxpayers who needed to register receipts commissioned another taxpayer
a mandate from their responsibility for the consequences associated with breach
duties under this Act.
TITLE III
SALES recorded in the simplified scheme REVENUES AND EXCLUDED FROM RECORD REVENUE
§ 10
Revenues
simplified scheme
(1) The simplified regime can register sales of goods and services
on board means of transport at regular public transportation
persons under the law governing value added tax.
(2) The simplified regime can also record sales, the recording
conventional way would make it impossible or significantly more difficult
smooth and economical performance of the activities from which they derive revenue. These sales
determined by government decree.
§ 11
Permission for recording revenues in the simplified regime
(1) The tax authority shall, upon request of the taxpayer permit
recording sales in Lite mode if recording the sales
conventional manner impossible or significantly more difficult smooth and economical performance
activity of the taxpayer from that these revenue flows.
(2) The taxpayer requests the reasons that testifies to the fulfillment
permit conditions, and sales, which are authorized
apply.
(3) The tax decision on the application within 15 days of its submission
. The authorization shall state sales tax administrator, to which the consent relates
.
(4) If the application is rejected, a new application can be submitted at the earliest after
60 days from the date of notification of the legal force of a negative decision.
In this new application of the taxpayer is obliged to give reasons other than those already contained
original request, otherwise the new application postponed. About
postponement of the application the applicant shall be notified.
(5) cease to be fulfilled the conditions for issuing a permit, the holder
licensee shall notify the tax administrator within 15 days
day on which this event occurred.
(6) The tax authority shall revoke the authorization if it finds that prevail
conditions for his release.
§ 12
Revenues excluded from the record sales
(1) Booked revenue are sales
A) State
B) territorial self
C) allowance organizations
D) of the Czech National Bank
E) postal license holder.
(2) Booked revenue are also revenue
A) banks, including foreign banks
B) savings and credit cooperatives,
C) the insurance and reinsurance
D) investment companies and investment fund
E) securities trader,
F) CSD
G) pension company,
H) pension fund
I) of the Energy Sector under license
under the Energy Act,
J) of business with the permission of the regional authority under the Act on
Supply and Sewerage.
(3) Booked revenue are also revenue
A) made to the allocation of a tax identification number within 10
days following its allocation
B) of postal services and goods and services provided in direct connection with them
,
C) the relationship related to employment or similar relationship,
D) of food and accommodation for pupils and students provided by the school,
college or school facilities
E) the fare or related payments funded transport
media at regular public passenger transport
F) on board aircraft
G) of passenger rail transport
H) from a small side business of community
taxpayers
I) the sale of goods or services via vending machine
J) the operation of public toilets.
(4) Booked revenue are also revenue, the recording
conventional way would make it impossible or significantly more difficult smooth and economical performance
activity from which this revenue goes, if this hurdle can not remove
first registered revenues simplified scheme. These sales down
government regulation.
TITLE IV
's Duties Part 1
Authentication data and a certificate for the registration of sales
§ 13
Request for authentication data
(1) The taxpayer is required before the adoption of the first recorded sales
submit a request for authentication information.
(2) Authentication data is used to access the common technical equipment
tax administrator to enable the management of taxpayer registration certificate
sales and data management records of sales.
(3) The application may be filed taxpayer or his authorized representative simultaneously
takeover authentication data only
A) through the joint technical equipment tax administrator
data message verified identity of that person in a way that others can subscribe to its
data box in the format and structure
published by the tax, or | ||
B) orally in a protocol, and that at any materially competent administrator
taxes.
§ 14
The allocation and use of authentication data
(1) asked if the taxpayer has an authentication data in a manner which can
subscribe to its data mailbox tax administrator allocates taxpayer
through the data box without undue delay.
(2) If the taxpayer has filed a request for authentication information submitted orally in the
tax administrator assigns taxpayer in the present proceedings.
(3) The tax authority shall publish in a manner allowing remote access
conditions and procedure for access to common technical equipment tax administrator
allowing taxpayer management certificate for the registration of sales and data management
records of sales.
§ 15
Certificate for registration of sales
The tax will allow, through joint technical equipment
taxpayer based on the authentication data to obtain one or more
certificates for recording revenue that is used to authenticate the data
reports.
§ 16
Protection and authentication data for the registration certificate sales
The taxpayer is obliged to handle authentication data and a certificate for
records of sales so as to prevent their misuse.
Part 2
Notification requirements
§ 17
Data on establishments
(1) The taxpayer is obliged through joint technical equipment
tax administrator before obtaining a certificate for the registration of sales
announce details of premises through which it carries out activities
which result in revenue recorded, or which accepts Booked revenue.
Data on establishments means the data on the website, on which
offered goods or services.
(2) If the data on the premises, the taxpayer is obliged to notify
change to the tax authorities within 15 days from the date when the change occurred,
at the latest before the first recorded sales in the establishment | || affected by the amendment. This announcement can be made only by the joint technical equipment
tax administrator.
Part 3
Registration obligation
Section 1
Evidence revenues usual way
§ 18
Contents keeping obligations
(1) The taxpayer shall be obliged when making Booked revenue
), Send data report data on the registered receipts tax administrators and
B) issue a receipt that, from whom Booked revenue flows.
(2) effecting the revenue is recorded
A) the adoption Booked revenue, or
B) an order for its implementation, if the order was
earlier.
(3) Sending data on recorded receipts not filing.
(4) Data on registered receipts can be sent only to the common technical
device designed tax administrator in the format and structure of the tax authority published
manner allowing remote access.
§ 19
The scope of the data submitted
(1) The data on recorded receipts to be sent to a data message is
A) tax identification number of taxpayer
B) identification of the establishment in which the revenue realized,
C) an indication of cash-handling equipment, for which revenue is recorded,
D) serial number of bills,
E) Date and time of exposure or sales receipts when exposed
earlier
F) the total amount of revenue
G) security code taxpayer
H) the signature code taxpayer
I) whether the revenue recorded in the current or the simplified scheme.
(2) Data on registered receipts to be sent to a data message is also
A) the total amount of the payments intended for subsequent pumping or clearing
B) the total amount of payments which are followed by drawing or clearing
payments
C) tax identification number of the taxpayer, which commissioned the first registered revenues
taxpayer who keeps track of your sales,
D) the tax base of value-added tax at the rate of VAT
value
E) the total amount in the scheme of VAT for travel service,
F) the total amount under the value added tax for the sale of goods
.
(3) A method of producing a signature on the taxpayer and the taxpayer
security code set by the Ministry of Finance Decree.
§ 20
Data on the receipt
(1) The taxpayer is obliged to give a receipt
A) Fiscal identification code
B) its tax identification number,
C) identification of the establishment in which the revenue realized,
D) an indication of cash-handling equipment, for which revenue is recorded,
E) the number of bills,
F) the date and time of exposure or sales receipts when exposed
earlier
G) the total amount of revenue
H) security code taxpayer
I) whether the revenue recorded in the current or the simplified scheme.
(2) Data on registered receipts reported on the receipt is also tax
taxpayer identification number, which commissioned the first registered revenues
taxpayer who keeps track of your sales.
(3) unless the taxpayer is obliged to state the receipt
fiscal identification code is required on a bill featuring his signature code.
§ 21
Response time
(1) Response time refers to the time between trying to send data
recorded receipts of cash-handling equipment taxpayer and the adoption of fiscal
identification code on the POS device taxpayer.
(2) The maximum response time set for taxpayer cash register equipment
longer than 2 seconds depending on the type and method of operation performed so that the determination
wasted no progress records of sales due to the type and quality of the connection
public data network.
§ 22
Procedure exceeded the limit response time
If during recording revenues exceeded the limit response time, taxpayer
A) is required data recorded receipts to send a data message
tax administrator immediately after the removal of the cause that led to exceeding the limit
response time, but no later than 48 hours from execution recorded sales
and || |
B) is not obliged to indicate receipt fiscal identification code.
Section 2
Records of sales in the simplified regime
§ 23
Keeping obligations under the simplified regime
When filling the registration obligations under the simplified procedure, proceed
similarly towards keeping obligations in the normal mode, with the taxpayer
A) is required data recorded receipts to send a data message
tax administrator within 5 days from the recorded sales and
B) is not obliged to indicate receipt fiscal identification code.
TITLE V
Powers of the authorities responsible for verifying compliance OBLIGATIONS
§ 24
Scans duties at the sales records
(1) The body responsible for examining the performance of the duties of the accounting revenue
can in order to determine compliance with the obligations imposed by this Act
carry out test purchase.
(2) For the purposes of records of sales during the inspection purchase negotiations
taxpayer and the authority responsible for screening duties at
sales records viewed as a contract.
(3) unless it is contrary nature of the subject of purchase or control unless the taxpayer
caused property damage can be from a contract that was entered into negotiations
control when buying resign.
PART THREE
Information obligations
§ 25
Disclosure taxpayer
(1) The taxpayer is obliged to have a place where they are normally carried out
Booked revenue, location information notice is sufficiently
visible and legible, if it does not exclude the nature of things. Information
announcement taxpayer is obliged to put a website on which they are offered
goods or services.
(2) The content of the information notice is
A) text reads "According to the law on the registration of sales, the seller is obliged to issue to the purchaser
bill. It is also obliged to register received
Revenues from the tax administration online, in case of technical failure, then
within 48 hours . "If the taxpayer registers in the place cashier
sales in normal mode, or
B) The text reads "According to the law on the registration of sales, the seller is obliged to issue to the purchaser
bill. Recipient sales recorded revenues
simplified regime, ie. Is obliged to register received
Revenues from the tax administrator at the latest five days. ", records a taxpayer in a given
Cashier spot sales in the simplified scheme.
§ 26
Disclosure tax administrator
(1) The tax provides taxpayer information collected
common technical equipment tax administrator manner allowing remote access
.
(2) The tax authority shall publish in a manner allowing remote access
A) the scope and breakdown of the information provided under paragraphs 1 and
B) the conditions and procedure for providing information under paragraph 1
§ 27
Verifying receipts from the Tax
(1) The tax allows manner allowing remote access to every
verify whether the data were given receipts sent to the tax authorities.
(2) The tax authority shall publish in a manner allowing remote access
conditions and the procedure for providing information under paragraph 1
PART FOUR
ADMINISTRATIVE OFFENCES
§ 28
Offences
(1) A person who commits an offense that seriously aggravate
intentionally obstructs or register receipts.
(2) An offense under paragraph 1 may be fined up to CZK 500 000.
§ 29
Administrative offenses of legal entities and individuals
(1) A legal or natural person commits an administrative offense
that seriously aggravate or frustrate records of sales.
(2) A legal or natural person commits an administrative offense by
that as a person who keeps track of sales, violates the obligation
), Send data report data on registered receipts tax administrator
B) issue a receipt that, from whom Booked revenue follows
C) put up an information notice
D) to handle authentication data or a certificate for the registration of sales
so as to prevent their misuse.
(3) An administrative offense shall be imposed
A) 500 000 CZK, for an administrative offense under paragraph 1 or 2 point.
A) or b)
B) up to 50 000 CZK, for an administrative offense pursuant to paragraph 2. c) or d
).
§ 30
Joint provisions on administrative offenses
(1) Administrative offenses under this Act shall
A) financial office, or
B) the customs office.
(2) Administrative offenses dealt with by the body that carries out or carried
verification of compliance with obligations under this Act.
(3) A legal person and a natural person for an administrative offense
not liable if he proves that it made every effort that could be
required to prevent the breach of a legal obligation.
(4) Liability for an administrative offense if the administrative authority did
initiated proceedings within 1 year of the date on which it learned of the latest
within 3 years from the date on which it was committed.
(5) The fine is payable within 30 days from the date of entry into force of the decision
which it was imposed.
(6) Income from fines is the income of the state budget.
PART FIVE
Enforcement measures REMEDY
§ 31
Closing the plant and the suspension of operations
(1) If the authority responsible for examining duties at
records of sales particularly serious breach of the obligation to send data
registered receipts or issuing receipts, order the immediate
A) the closure of a facility or
B) suspension of operations at which the registration of sales.
(2) The body responsible for examining the performance of the duties of the accounting revenue
revoke the decision of measures pursuant to paragraph 1 without undue delay
after the taxpayer proves that passed reason for this
measures ordered. The decision on repeal of the measures referred to in paragraph 1
can not be appealed.
(3) Power plant closure or suspension of the activities carried
authority that the measures imposed, posting a decision on this measure
appropriate and externally visible place at the access points to the establishment.
If multiple access points to the premises, put up a decision by
all these access points.
(4) The measure provided for in paragraph 1 shall not be prevented from exercising public authority.
PART SIX
Binding assessment
§ 32
Binding consideration for determining Booked revenue
(1) The tax issue at the request of the taxpayer of the binding
assessment for determining Booked revenue.
(2) The binding assessment is to determine whether the payment as recorded
sales or whether payments may be recorded in the simplified scheme.
(3) The application for issuing binding ruling from the taxpayer shall
A) a description of the payment to be subject to assessment, and
B) a draft statement the binding ruling.
PART SEVEN
COMMON AND FINAL PROVISIONS
§ 33
Relation to the Tax Code
Unless specified otherwise in this Act, apply to the proceedings and other procedures relating to
records of sales according to the Tax Code, with the exception of administrative offenses
.
§ 34
Cooperation between public authorities
Where a public authority in the exercise of its jurisdiction
violation of this Act, shall notify the competent authority responsible for verifying compliance
obligations.
§ 35
Účtenková lottery
(1) The Czech Republic may organize účtenkovou lottery
kind or cash prizes, which can take part only on the basis of sending or receipt
particulars which must be placed on the receipt.
(2) The relevant government department for organizing účtenkové lottery
Ministry of Finance.
(3) Expenditure on organizing účtenkové lottery for cash prizes and the acquisition
prizes are paid from the state budget.
(4) účtenkovou lottery is not a law regulating the operation
gambling.
§ 36
Relation to foreign law
Booked revenue receipts is also a taxpayer who is obliged to keep records of takings
comparable way under state law with which the Czech Republic signed
valid and effective international treaty on
exchange of information upon which you can obtain comparable information on
registered revenues.
§ 37
Temporarily excluded sales
(1) registered revenues are temporarily
A) the effective date of this Act until the end of the third calendar month
effective date of this Act, all sales, except
accommodation and catering services included in NACE under codes
55 and 56,
B) the first day of the fourth month after the effective date of this Act
until the end of the fifteenth calendar months from the date of entry into force of this Act
all sales, except
First accommodation and catering services referred to in NACE
under codes 55 and 56
Second Wholesale and retail trade listed in NACE under codes
45.1, 45.3, 45.4, in terms of trade, 46 and 47
C) from the sixteenth day of the first calendar month following the date of entry into force of this Act
in the late eighteenth calendar month from the date of
entry into force of this Act, all sales
First from the production of textiles, wearing apparel, leather and related products, processing
wood and wood, cork, straw and plaiting materials
except furniture and manufacture of paper and paper products listed in
under NACE codes 13-17 ,
Second production of soaps and detergents, cleaning and polishing preparations,
perfumes and toilet preparations included in NACE under code
20.4
Third production of rubber and plastic products and manufacture of non-metallic mineral products
included in NACE under codes 22 and 23
,
Fourth from the production of fabricated metal products, except machinery and equipment
listed in NACE under code 25
Fifth from the production of furniture and other manufacturing industries listed in
NACE under codes 31 and 32
6th the repair and installation of machinery and equipment included in NACE
under code 33
7th of specialized construction activities listed in NACE
under code 43
8th the repair of computers and personal and household activities
included in NACE under code 95 and
9th the other personal service included in NACE under code 96.
(2) of NACE for the purposes of this Act
classification of economic activities in the regulation of the European Parliament and of the Council
(EC) no. 1893/2006 of 20 December 2006 establishing || | statistical classification of economic activities NACE Revision 2 and fixing
amending Council Regulation (EC) no. 3037/90 and certain EC Regulations on specific statistical domains
, as amended.
(3) Government regulation may provide that certain revenues are
date of entry into force of this Act temporarily registered as revenue.
PART EIGHT
EFFICIENCY
§ 38
This Act shall take effect on the first day of the eighth calendar month
following the date of its publication, with the exception of § 10-17 and
§ 32, which come into effect on the first day of the fifth calendar month following the date
his declaration.
Pp. Jermanová vr
Zeman
Sobotka
