Decree No. 376 / 2017 Coll.
Government Regulation on the exclusion of certain sales from the registration of sales
Valid
Regulation
Effective from 14.11.2017
Text versions:
14.11.2017
376
GOVERNMENT REGULATION
of 6 November 2017
on the exclusion of certain sales from the records of sales
The Government orders pursuant to § 12 (4) and § 37 (3) of Act No. 112 / 2016 Coll., on the registration of sales:
Subject matter
This Regulation provides for non-registered sales, since their registration would in a normal manner make it impossible or significantly make it difficult for the smooth and economical pursuit of the activity from which such sales are generated and this obstacle cannot be eliminated by the registration of sales under the simplified regime and those which are not temporarily registered sales.
Sales excluded from registration of sales in severely visually impaired persons
(1) The revenue shown is not the revenue of the taxpayer on the income of natural persons,
(a) eligible for a ZTP / P licence because of complete or practical blindness or severe deafness;
(b) engaged in business activities without employees and cooperating persons under the Income Tax Act, unless such persons fulfil the condition set out in (a);
(c) which is not a member of the company from which the proceeds of the sale are derived, unless all the members of the company fulfil the condition set out in (a); and
(d) which receives such revenue itself or through a staff member, a cooperating person or a member of the company who fulfils the condition referred to in (a).
(2) In the case of a citizen of another Member State of the European Union who has been declared to reside in the Czech Republic for a maximum period of 3 months, the condition referred to in paragraph 1 (a) shall be deemed to have been fulfilled if that person demonstrates his complete or practical blindness or severe deafness.
Sales of freshwater fish temporarily excluded from the records of sales
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Efficacy
This Regulation shall enter into force on the day of its publication.
Prime Minister:
Sobotka v. r.
Minister of Finance:
Ing. Busy v. r.
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Regulation Information
| Citation | Decree No. 376 / 2017 Coll., on the exclusion of certain sales from the registration of sales |
|---|---|
| Regulation Type | Regulation |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 14.11.2017 |
|---|---|
| Effective from | 14.11.2017 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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