By way of an amendment to Act No. 137/2020 Coll., on certain changes in the area of sales in connection with the declaration of a state of emergency (which came into force on 3 June 2020), the suspension of online sales reporting has now been extended until the end of this year, i.e., until 31 December.
The suspension itself, which has vacated most of the duties imposed on entrepreneurs by the Act on Sales Reporting (the "EET Act"), was declared by Act No. 137/2002 Coll., one of the laws passed as a part of emergency legislation. This suspension covers standard, simplified, and special sales reporting regimes.
The electronic online sales reporting system known as "EET" is being rolled out in several stages. Taxpayers from the previous 1st and 2nd "wave" may suspend reporting and need not transmit sales data or issue receipts to customers on the basis of the EET Act; they also don’t have to put on display the pertinent legal notice for their customers.
Taxpayers from the 3rd and 4th wave, who were originally supposed to commence reporting as of 1 May 2020, may either begin to report sales on a voluntary basis now, or wait until 1 January 2021 when such reporting will become mandatory for them. Taxpayers need not "deregister" from EET, or announce to the finance office that they will not report sales, during the suspension period.
In spite of the suspension, the EET system is fully operational; taxpayers who wish to report their sales can do so. However, reporting is currently a voluntary activity. The extended suspension of the reporting duty until 31 December 2020 is supposed to give taxpayers more time to prepare for the relaunch of their online sales reporting (or, in the case of those who previously were not subject to mandatory reporting, for commencing their online sales reporting for the first time).
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