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Additional services or sales and EET

On the first of March 2017, the second wave of the EET came into force. It applies to wholesale and retail trade.

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However, what if someone is running a service and retailing or serving food is just a supplement to their main business? Does a hairdresser, a fitness centre or a martial arts course organiser have to get an EET cash register if they want to sell coffee, snacks or other small items to their clients?

The EET applies to all tradesmen, small and other entrepreneurs who sell or provide something to end customers.

From 1 December 2016, the EET obligations started to apply to accommodation, catering and hospitality services. From 1 March 2017, the EET obligation for retail and wholesale came into force. It is only from 1 March 2018 that other business sectors will become involved, with the exception of certain craft and manufacturing activities, for which EET will apply from 1 June 2018.

However, there are opinions that, for example, hairdressers or hairdressers who sell coffee or a fashion magazine to a client in addition to a new haircut are obliged to conduct EET from the first wave or at least now from 1 March 2017, since in this case they offer catering services or retail. However, these were mostly the views of EET cash register suppliers who want to expand their client base in this way.

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The situation has been clarified by the General Financial Directorate, which has issued a Methodological Instruction on the application of the Act on the Registration of Sales. This methodology shows that in the case of ancillary activities, there is no obligation to keep an EET. It arises only together with the main activity. Thus, in most cases, only on 1 March 2018.

This is typically the case when the obliged person, in addition to his/her main activity, offers additional small-scale activities. Like when a person pays in a fitness centre primarily for the service and now and then buys a coffee or some protein.

However, this exception only applies if the activity is small-scale. Thus, in the above example, the serving of coffee or the sale of protein or a magazine must not account for more than half of the total sales, and at the same time these supplements must not be sold for more than CZK 175,000 per year.

However, violation of the rules of the electronic sales register is punishable by fines of up to CZK 500,000 or even a ban. Therefore, it should not be taken lightly. In addition, the entrepreneur can ask the competent tax office for a so-called binding assessment. The authority will issue this to taxpayers who are not sure whether the EET obligation applies to them for an administrative fee of CZK 1,000.

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Author of the article

JUDr. Ondřej Preuss, Ph.D.

Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 10 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.

Education
  • Law, Ph.D, Pf UK in Prague
  • Law, L’université Nancy-II, Nancy
  • Law, Master’s degree (Mgr.), Pf UK in Prague
  • International Territorial Studies (Bc.), FSV UK in Prague

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