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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

9

Strana od-do

284-292

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Zaječí

Datum konání akce

25. 5. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000432090800029