Electronic records of sales and it's costs for the companies in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50013859" target="_blank" >RIV/62690094:18450/17:50013859 - isvavai.cz</a>

Result on the web

<a href="https://munispace.muni.cz/index.php/munispace/catalog/book/940" target="_blank" >https://munispace.muni.cz/index.php/munispace/catalog/book/940</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Electronic records of sales and it's costs for the companies in the Czech Republic

Original language description

This article aims to evaluate the main costs that are connected with implementation and use of the Electronic records of sales (hereinafter referred to as EET) in the Czech Republic. We will focus on the business environment of the small enterprises. The costs will be calculated for small traders. EET obligation was compulsory established for all legal entities doing business in the country. EET system is starting in four stages. The first stage (started 1.12.2016) covered the restaurants and hotels. The second stage (started 1.3.2017) covered approximately 250 thousand of traders. Especially for these companies will be an analysis done. Technical solutions can also be used for other business activities. Final third and fourth stage of the introduction of EET will cover the rest of legal entities in the Czech Republic (will start 1.3.2018 and 1.6.2018). During processing this paper were used professional resources but also the information from various providers of technical solutions EET. Even though the fact that the state contributes in the first year a one-off tax relief for EET in the amount of CZK 5,000, the cost of acquisition and use of technology are usually already in the first year higher than the one-off tax relief. In subsequent years of use, the operation of technologies the entrepreneurs already finance by themselves.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

International scientific conference of business economics management and marketing (ISCOBEMM 2017)

ISBN

978-80-210-8714-9

ISSN

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e-ISSN

neuvedeno

Number of pages

9

Pages from-to

284-292

Publisher name

Masarykova univerzita

Place of publication

Brno

Event location

Zaječí

Event date

May 25, 2017

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

000432090800029