Electronic Registration of Sales - Analyse and Appraisal of Implementation of the New Obligation for Entrepreneurs in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10237013" target="_blank" >RIV/61989100:27510/17:10237013 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Electronic Registration of Sales - Analyse and Appraisal of Implementation of the New Obligation for Entrepreneurs in the Czech Republic
Original language description
This article is focused on analyse and appraisal of the sequential implementation of the electronic registration of sales in the Czech Republic, the process of which started in April 2016 by a declaration of the act on electronic registration of sales in the statute book. In December 2016 a gradual achievement process of the law began to be realized in particularly prepared phases. The authors of the article have been focused on analyse of actual results of EET in numbers and data. They were also evaluating the implementation of this new obligation of entrepreneurs in connection with accounting as well as with tax impacts including the relatively extensive update of the legislative area that affected first of all the Act No. 586/1992 Coll. on income tax and Act No. 235/2004 Coll. on value added tax. The topic of the article is also a presentation of costs on the implementation of EET from the view of the state.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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