Electronic registration of sales – guidance note published, authentication data can be applied for

The Tax Administration published a guidance note regarding implementation of the Act on the Registration of Sales on their web pages on 31 August (here, in Czech only).

The document is quite extensive, and it summarises all the information published on implementation of the act by the Tax Administration. The information is analysed in detail and is explained using examples. Moreover, it presents the interpretation of some terms that have not yet been explained (e.g. the concept of sporadic income or minor secondary business activity by public-service oriented tax payers).

Since 1 September, tax payers can request the authentication data needed for logging on to the tax administration portal for the purposes of administration of one's own certificates and electronic record-keeping data. The authentication data can be applied for via the tax administration portal, using the EPO application (the register data for a data box), or in person at any of the local Financial Offices. Only the two described ways of application can be received. No written application can be accepted, even when sent via the data box.