What is Act No. 112 / 2016 Coll.?

Act No. 112 / 2016 Coll., on registration of sales — Law on the registration of sales.

When it became Act No. 112 / 2016 Coll. effectiveness?

Act No. 112 / 2016 Coll. became effective 01.12.2016.

Is Act No. 112 / 2016 Coll. still valid?

Yes, Act No. 112 / 2016 Coll. is still valid and effective.

How many times was it Act No. 112 / 2016 Coll. amended?

Act No. 112 / 2016 Coll. has 10 time versions of the text.

Act No. 112 / 2016 Coll. - Law on the registration of sales

112

THE LAW

of 16 March 2016

on the registration of sales

Parliament has decided on this law of the Czech Republic:

ČÁST PRVNÍ

INTRODUCTORY PROVISIONS

§ 1

Subject matter

That law lays down the rights, obligations and procedures applicable to the registration of sales and the procedures relating thereto.

§ 2

Exercise

(1) The scope under this Act is exercised by the authorities of the Financial Administration of the Czech Republic.

(2) The authorities of the Customs Administration of the Czech Republic are also competent to verify the fulfilment of their obligations in the registration of sales.

ČÁST DRUHÁ

MARKET EVIDENCE

HLAVA I

SUBJECT MATTER AND SUBJECT MATTER OF THE MARKET EVIDENCE

§ 3

Designation of the entity and subject matter of the sales records

(1) The subject of the registration of sales is the taxpayer

(a) income taxes on natural persons; and

(b) corporation tax.

(2) The subject of the registration of sales is the registered sales of the taxpayer in the Czech Republic.

HLAVA II

NOTIFIED MARKET

§ 4

Definition of registered sales

(1) The revenue shown is a payment which fulfils the formal requirements for registered sales and which establishes the revenue in question.

(2) The sales recorded are also payments which meet the formal requirements for registered sales and are:

(a) intended for subsequent drawing or settlement, which constitute the income in question; or

(b) by the subsequent drawing or settlement of the payment giving rise to the revenue in question.

§ 5

Formal formalities for registered sales

Formal formalities for registered sales meet the fee paid to the taxpayer

(a) cash;

(b) through means intended solely for the payment of goods or services on premises used by the issuer of the device or goods or services to a closely defined range of suppliers or for the payment of a closely defined range of goods or services;

(c) by cheque,

(d) a note,

(e) in other forms which are of a similar nature to those referred to in (a) to (d); or

(f) by offsetting a deposit or equivalent security composed of one of the payment methods referred to in points (a) to (e).

§ 6

Determined income

(1) For the purposes of this Act, the operative income shall be:

(a) in the case of a natural person's income tax payer, income from a separate business activity, excluding income which:

1. is not subject to income tax;

2. is unique from the point of view of usually accepted sales, or

3. is subject to tax levied by withholding at a specific rate of tax; or

(b) in the case of a corporation tax payer, income from an activity which is an enterprise, excluding income which:

1. is not subject to income tax;

2. is unique from the point of view of usually accepted sales,

3. is subject to tax levied by withholding at a specific rate; or

4. is subject to tax on a separate tax base.

(2) The income referred to in paragraph 1 shall be the income of the taxpayer who is an entity under the Income Tax Act which the taxpayer would have had if he were not an entity.

(3) For the purposes of this Act, the income of a public company and a limited company is also the income of a public company and a limited company which is subject to income tax with its shareholder. This income is not the income of this shareholder for the purposes of this Act.

§ 7

Cancellation and repair

Where the registered sales are returned or corrected, the provisions relating to the registration of sales shall apply mutatis mutandis to the difference that such sales are registered as negative.

§ 8

Indirect representation

(1) If the taxpayer acts on his behalf on behalf of another taxpayer, he who acts on behalf of another person is obliged to register the proceeds.

(2) A market accepted by a taxpayer acting on his behalf on behalf of another cannot be registered under a special scheme.

(3) The revenue of the taxpayer on whose account the payment was made is also paid to him subsequently from the taxpayer who acted on his behalf on his behalf on his behalf, provided that he fulfils the formal requirements for registered sales and, at the time of acceptance by the taxpayer who acted on his behalf on his behalf, has established a decisive income.

§ 9

Authorisation to register sales

(1) The payer who receives the proceeds of the sale may entrust the registration of another taxpayer's sales to record the proceeds for him.

(2) If one registered sales is made to more taxpayers, those taxpayers may entrust one of them to register that sales for them.

(3) The payer responsible for the registration of sales has an obligation to register the revenue of the payer who has entrusted it with the registration of sales and is responsible for the breach of that obligation. The payer entrusted with the registration of the sales shall also fulfil the other obligations of the payer who has entrusted him with the registration of the sales under this law and shall be responsible for the breach of that law; This does not apply in the case of an obligation which has been agreed between them by a taxpayer who has entrusted another taxpayer with the registration of sales.

(4) The payer who has entrusted the registration of the sales of another taxpayer is not responsible for the infringement of the obligation to be carried out by the payer in charge of the registration of the sales, except for the obligation to register the sales.

(5) The markets to which the taxpayer is responsible cannot be registered under a special scheme.

HLAVA III

MARKINGS INCLUDED IN THE SIMPLIFIED SCHEME, IN THE SPECIFIC SCHEME AND MARKINGS EXCLUDED FROM THE MARKET EVIDENCE

§ 10

Market shares in the simplified scheme

(1) Under the simplified scheme, revenues from the sale of goods and services on board means of transport may be recorded in the case of regular bulk transport of persons under the Value Added Tax Act.

§ 11

Authorisation to register sales under the simplified scheme

(1) The tax administrator shall, at the request of the taxpayer, issue an authorisation for the registration of sales under the simplified scheme if the recording of the sales would normally make it impossible or significantly make it difficult for the smooth and economical exercise of the activities of that taxpayer resulting from that sale.

(2) In the application, the taxpayer shall state the reasons for fulfilling the conditions for granting the authorisation and the sales to which the authorisation is to apply.

(3) The tax administrator shall decide on the application within 15 days of the date of its submission. The tax administrator's authorisation shall indicate the sales covered by the authorisation.

(4 In this new application, the taxpayer shall state reasons other than those already contained in the original application, otherwise the new application shall be postponed. The applicant shall be informed of the postponement of the application.

(5) If the conditions for granting an authorisation cease to be met, the holder of the authorisation shall notify the tax administrator of that fact within 15 days of the date on which that fact occurred.

(6) The tax administrator will revoke the authorisation if the conditions for its issue are no longer met.

§ 11a

Authorisation to register sales under a special scheme

(1) The tax administrator, on the basis of a request from a corporate tax payer who is a provider of health services covered by public health insurance and receives permission to register sales under a special scheme, or upon request of a natural person tax payer, if:

(a) the taxpayer does not pay value added tax under the Value Added Tax Act;

(b) the taxpayer does not engage in business activities with more than 2 employees, unless the additional employee is employed solely for the reason and for the duration of the obstacle to work on the part of the employee or the taking of leave by the employee; and

(c) the amount of the taxpayer's income from registered sales does not exceed CZK 600,000 for the 4 immediately preceding calendar quarter and the expected amount of this income in 12 immediately following calendar months does not exceed CZK 600,000.

(2) In the application, the taxpayer shall indicate:

(a) facts demonstrating compliance with the conditions referred to in paragraph 1 (b) and (c); and

(b) details of establishments in which it accepts registered sales which have not yet been notified to the tax authorities in connection with the fulfilment of obligations under this law.

(3) The tax administrator shall decide on the application within 30 days of the date of its submission. The decision to register sales under the special scheme shall be effective from the day following the day on which the payer takes over the block of receipts, but no later than the 15th day following the date of notification of this Decision.

(4) If the conditions laid down in paragraph 1 (b) and (c) are no longer met, the taxpayer shall notify the tax authority of that fact within 15 days of the date on which that fact occurred.

(5) The tax administrator abolishes the authorisation to register sales under a special scheme,

(a) if the taxpayer so requests,

(b) they find that the conditions for its issue have ceased to exist; or

(c) if the taxpayer seriously violates the obligation to register.

(6) The decision to revoke the authorisation for the registration of sales under the special scheme shall be effective on the 30th day following the date of the acquisition of the legal power of that decision.

(7) The authorisation for registration of sales under the special scheme shall cease at the time of sending the sales data to the tax administrator by a data message.

(8) A further application for authorisation to register sales under a special scheme may be submitted at the earliest after:

(a) 60 days from the date on which the decision rejecting the previous application became final;

(b) 60 days after the date on which the decision to revoke the authorisation referred to in paragraph 5 (a) or (b) takes effect;

(c) 6 months after the date on which the decision to revoke the authorisation referred to in paragraph 5 (c) becomes final;

(d) 60 days from the date of expiry of the authorisation for registration of sales under the special scheme.

§ 12

Sales excluded from sales records

(1) The sales recorded are not sales

(a) the State;

(b) a territorial unit,

(c) contribution organisations;

(d) Czech National Banks,

(e) the holder of the postal licence.

(2) The sales recorded are also not sales

(a) banks, including foreign banks;

(b) savings and credit cooperatives;

(c) insurance and reinsurance undertakings;

(d) investment companies and investment funds;

(e) a securities dealer,

(f) a CSD;

(g) pension companies;

(h) the pension fund;

(i) from business in the energy sector under a licence granted under the Energy Act;

(j) from business under the permission of the Regional Authority under the Water and Sewerage Act;

(k) the activities listed in the NACE classification under codes 87.101) - social care in health care establishments of the institution;

(l) of the activities listed in the NACE classification under code 87.201) - social care in facilities for chronic mental illness and addictive people,

(m) the activities listed in the NACE classification under code 87.20.11) - social welfare in facilities for persons with chronic mental illness,

(n) activities listed in the NACE classification under codes 87.20.21) - social care in addictive facilities,

(o) the activities listed in the NACE classification under codes 87.301) - social welfare in homes for elderly and disabled persons,

(p) from the activities listed in the NACE classification under codes 87.30.11) - social welfare in homes for elderly persons,

(q) of the activities listed in the NACE classification under codes 87.30.21) - social welfare in homes for disabled persons,

(r) from the activities listed in the NACE classification under code 87.901) - other social welfare services;

(s) from the activities listed in the NACE classification under codes 88.101) - outpatient or off-road social services for elderly and disabled persons,

(t) from the activities listed in the NACE classification under codes 88.10.11) - outpatient or off-road social services for elderly persons,

(u) from activities listed in the NACE classification under codes 88.10.21) - outpatient or off-road social services for disabled persons,

(v) the activities listed in the NACE classification under code 88.911) - social services provided to children,

(w) from the activities listed in NACE classification under codes 88.991) - other outpatient or off-road social services n.e.c.

(x) the activities listed in the NACE classification under code 88.99.11) - social services for refugees, disaster victims,

(y) the activities listed in the NACE classification under codes 88.99.21) - social prevention,

(z) the activities listed in the NACE classification under code 88.99.31) - social rehabilitation,

(za) from activities listed in NACE classification under codes 88.99.91) - other outpatient or off-road social services n.e.c.

(3) The sales recorded are also not sales

(a) carried out until the allocation of the tax identification number and within 10 days following its allocation;

(b) postal services and goods and services provided directly in connection with them;

(c) a relationship related to an employment relationship or similar relationship;

(d) meals and accommodation for pupils and students provided by a school, university or school establishment;

(e) the fare or associated payment paid in means of transport for the regular bulk transport of persons;

(f) on board aircraft,

(g) passenger rail transport,

(h) small ancillary business activities of public utility taxpayers;

(i) from the sale of goods or services through a vending machine;

(j) the operation of public toilets;

(k) in the form of a payment for the provision of telecommunications services or other services carried out through a public mobile telephone network which are the subsequent drawing or settlement of another payment;

(l) gambling,

(m) commercial air transport and services provided directly to it;

(n) the taxpayer's income tax on natural persons;

1. which is entitled to a ZTP / P card because of complete or practical blindness or severe deafness,

2. which carries on business activities without cooperating persons under the Income Tax Act and without employees, unless such persons fulfil the condition set out in point 1;

3. which is not a member of the company from which the proceeds of the sale arise, unless all the members of the company fulfil the condition set out in point 1; and

4. Accepting such revenue on its own or through an employee, cooperating person or company member who fulfils the condition set out in point 1;

(o) from the sale of freshwater fish and related services always carried out between 18 and 24 December at an establishment where only such sales are made during that period.

(4) In the case of a citizen of another Member State of the European Union who is declared to be resident in the Czech Republic for a maximum period of 3 months, the condition referred to in paragraph 3 (a) shall apply. (n) it considers that point 1 is satisfied if the person demonstrates his complete or practical blindness or severe deafness.

HLAVA IV

OBLIGATIONS OF THE CHARGER

Díl 1

Authentication data, certificate for account of sales and block of receipts

§ 13

Request for authentication data

(1) The payer shall submit an application for authentication before accepting the first sales registered in the normal or simplified scheme.

(2) Authentication data is used for access to the common technical equipment of the tax administrator to enable the taxpayer to manage the certificate for the record-keeping of sales and data for the record-keeping of sales.

(3) The application may be lodged by the payer or his representative authorised at the same time to receive the authentication data only:

(a) through the Joint Technical Device of the tax administrator, by a data message with a verified identity of that person in a manner that allows him to log into his data box in the format and structure published by the tax administrator; or

(b) orally to the Protocol with any relevant tax administrator.

§ 14

Allocation and use of authentication data

(1) If the taxpayer has requested authentication data in the manner in which it can be logged into its data box, the tax administrator will assign them to the taxpayer via that data box without undue delay.

(2) If the taxpayer has applied for authentication data orally, the tax administrator shall assign it to the taxpayer in the course of the proceedings.

(3) The tax administrator shall publish in a manner that allows remote access the conditions and procedure for access to the common technical equipment of the tax administrator to enable the taxpayer to manage the certificate of sales records and data for the management of sales records.

§ 15

Certificate for sales records

The tax administrator shall, through a common technical facility, allow the taxpayer, based on authentication data, to obtain 1 or more sales records certificates for the authentication of data messages.

§ 15a

Account Block

(1) The tax administrator shall transmit to the taxpayer the blocks of receipts once a year in number according to the nature and extent of his activity. In justified cases, the tax administrator shall transmit additional blocks of receipts to the taxpayer before 1 year has elapsed.

(2) The payer may take over a block of receipts from the tax administrator at the earliest after notification of the decision on authorisation to register sales under a special scheme.

(3) The taxpayer shall return the receipt block to the tax administrator within 15 days of the cancellation or termination of the permit for registration of sales under the special scheme.

(4) The tax administrator will publish the conditions and procedure for taking over, handling and returning the receipt block in a way that allows remote access.

(5) The Ministry of Finance issues bills and provides distribution to individual tax authorities.

§ 16

Protection of authentication data, sales records certificate and receipt block

The payer is obliged to handle authentication data, a certificate for the account of sales and a block of receipts to prevent their misuse. Part of the taxpayer's obligation to treat the receipt block in such a way as to prevent its abuse is to return the receipt block under the conditions laid down by this law.

Díl 2

Notification obligation

§ 17

Data on establishments

(1) The taxpayer shall, through a common technical facility, notify the tax administrator of the premises in which he accepts the registered sales before obtaining the sales records certificate. The establishment data shall also mean data on the websites on which goods or services are offered.

(2) Where there is a change in the data relating to establishments, the taxpayer shall notify the tax administrator of the change within 15 days of the date on which the change occurred, but not later than before the first registered sales took place at the establishment concerned by the change. A taxpayer who does not register sales under a special scheme may only make such notification through a joint technical establishment of the tax administrator.

Citation	Act No. 112 / 2016 Coll., on registration of sales
Regulation Type	Law
Author	-
Collection	Code of Laws

Date of Promulgation	13.04.2016
Effective from	01.12.2016
Effective until	-
Status	Valid

Act No. 112 / 2016 Coll.

Law on the registration of sales

Contents