Decree No. 96 / 2024 Coll.
Decree amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
Valid
Order
Effective from 01.07.2024
Text versions:
01.07.2024
23.04.2024
96
DECLARATION
of 3 April 2024
amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transmission to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended
The Ministry of Finance provides pursuant to Section 37b (1) of Act No. 563 / 1991 Coll., on Accounting, as amended by Act No. 437 / 2003 Coll., Act No. 304 / 2008 Coll., Act No. 221 / 2015 Coll. and Act No. 462 / 2016 Coll., for the implementation of Section 4 (8) of this Act and under Section 20 (6), Section 30 (2) and Section 47 (7) of Act No. 218 / 2000 Coll., on Budgetary Rules and on the amendment of certain related laws (Budgetary Rules), as amended by Act No. 320 / 2002 Coll., Act No. 482 / 2004 Coll., Act No. 26 / 2008 Coll., Act No. 421 / 2009 Coll., Act No. 25 / 2015 Coll., Act No. 128 / 2016 Coll., Act No. 128 / 2020 Coll.
Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of accounting information of the State and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended by Decree No. 434 / 2010 Coll., Decree No. 437 / 2011 Coll., Decree No. 461 / 2012 Coll., Decree No. 472 / 2013 Coll., Decree No. 300 / 2014 Coll., Decree No. 370 / 2015 Coll., Decree No. 447 / 2016 Coll., Decree No. 274 / 2017 Coll., Decree No. 398 / 2017 Coll., Decree No. 341 / 2021 Coll., and Decree No. 430 / 2021 Coll., are amended as follows:
1. in Article 2, point (g) is deleted;
Points (h) to (n) shall be renumbered as points (g) to (m).
2. In Article 3 (4), the words "and structure 'shall be inserted after the word" Format' and the words "Annex 1 to this Order 'shall be replaced by the words" they are set out in the technical security methodology for the format, structure, transmission and security of accounting records under this Order (hereinafter referred to as the "Technical Manual of the Central System of Accounting Information of the State') '.
3. In Article 3 (5), the words "Annex 2 to this Order 'are replaced by the words" Technical Manual of the Central System of Accounting Information of the State'.
4. Paragraph 3 (6) and (7) read:
"(6) The Ministry shall publish the Technical Manual of the Central System of Accounting Information of the State in a way that allows remote access. The technical manual of the central system of state accounting information is part of the operational documentation of the Integrated National Treasury Information System.
(7) In the Technical Manual of the Central System of Accounting Information of the State administrator of the Central System of Accounting Information of the State, at least
(a) the definition of data elements of the data transmitted and their attributes;
(b) the definition of the communication interface, including security parameters and closer conditions for its operation;
(c) the way in which data transmission defects are reported;
(d) the dates for the compilation of the individual records transmitted for the purposes of the users of the records;
(e) the structure of the individual code lists, registers and information from registers managed by the central public administration or managed by the administrator of the central accounting information system of the State, including their use in the breakdown of accounting records and their transmission;
(f) the parameters and other information necessary for the authentication and authorisation of the procedures related to the transmission of accounting records, including the means and dates of transmission necessary for the technical and organisational security of the transfer of accounting records between the selected entity and the central system of the state accounting information;
(g) the data required for the registration of the person responsible for the transfer of data between the selected entity and the central system of state accounting information (hereinafter referred to as "the responsible person"),
(h) the manner and procedures for carrying out the syntactic control, security control and content checks;
(i) procedures for carrying out the content checks on consolidation accounting records based on binding models and procedures laid down in the Decree implementing the Accounting Act for certain selected entities;
(j) the method of providing synergies to the person responsible by the administrator of the central system of the state's accounting information in order to correct errors in the records transmitted;
(k) the manner in which the data on the responsible person is transmitted to the administrator of the central system of the state's accounting information;
(l) types and specifications of communication protocols and related facts;
(m) the way in which serious facts are reported, in particular the threat of misuse of transferred accounting records or other transferred data, by the administrator of the central system of state accounting information selected by the entity;
(n) the requirements on the request and transmission of another accounting record and the associated procedure of the person who requested the other accounting record, as well as the associated procedure of the administrator of the central system of the state's accounting information and of the selected entity concerned; and
(o) the parameters of transfer status reports, the way in which they are produced and provided to selected entities and related facts. ';
5. Paragraph 3 (8) is deleted.
6.
Transmission of accounting records
(1) The selected entities shall transmit the accounting records referred to in Sections 3 and 3a to the central system of the state's accounting information in a technical form by means of a transmission, which means the connection via an internet data interface to the central system of the state's accounting information that meets the requirements of the evidence and the inconsistency of the transferred accounting record by law, as well as the protection and security requirements corresponding to the nature of the information transmitted under other legislation governing the requirements for cyber security.
(2) The selected entities take over accounting records in technical form by connecting to the central system of state accounting information using an internet data interface.
(3) The Ministry publishes a description of the internet data interface in the Technical Manual of the Central System of Accounting Information of the State. '
7. In Section 6, the word "standard 'is deleted.
8. In Article 6 (1), the word "standard 'is deleted.
9. in Article 6 (3) and (4), the word "encrypted" shall be deleted;
10. Article 7 shall be deleted, including the title.
11. in Paragraph 8 (1):
"(1) The selected entities shall receive status reports, urgency and requests from the central accounting information system of the State using the Technical Manual of the central accounting information system of the State. ';
12. in Article 8, paragraph 2 is deleted;
Paragraphs 3 to 5 shall be renumbered paragraphs 2 to 4.
13. in Article 8 (4), the word "standard" shall be deleted;
14.
Rules for selected entities
(1) The selected entity transfers the accounting records to the central accounting information system of the State in accordance with the Technical Manual of the central accounting information system of the State.
(2) The selected entity shall transmit the accounting records to the central accounting information system of the State and shall take the accounting records from the central accounting information system of the State by means of transmission at the dates specified in this decree or other legislation.
(3) If the transfer of data under paragraph 2 is not successful, the selected entity shall immediately notify the administrator of the central accounting information system of the State in accordance with the procedure set out in the Technical Manual of the central accounting information system of the State.
(4) The selected entity shall ensure the conditions for the request and transmission of other accounting records to the specified extent and dates by means of transmission in accordance with the Technical Manual of the Central System of Accounting Information of the State. "
15. Article 14 shall be deleted, including the title.
16.
(1) Only a natural person may be entrusted with the exercise of the rights and duties of the responsible person by the selected entity.
(2) The selected entity shall transmit to the administrator of the central accounting information system the data necessary for the authentication of the responsible person in accordance with Annex 14 to this Regulation in accordance with the Technical Manual of the central accounting information system of the State.
(3) The administrator of the central accounting information system of the State shall withdraw access to the central accounting information system of the State to the responsible person who has not successfully entered the central accounting information system of the State in the last 18 months.
(4) In the case of the transfer of accounting records to the central system of the state's accounting information pursuant to Articles 5 (5) (b) and 5 (6) (b), the provisions of this Decree concerning the responsible person shall apply mutatis mutandis to the regional authority of the relevant region.
(5) In the case of a technological, security or operational organisational measure, the administrator of the central system of state accounting information may make a change to the registration of the responsible person. The administrator of the central accounting information system of the State shall immediately inform the selected entity and the responsible person concerned of such action. ';
17. in Article 16 (1), the words "or alternate responsible persons" shall be deleted;
18. In Article 16 (2), the words "and substitute responsible persons' are deleted.
19. Sections 17 to 22 are deleted, including the headings.
20. Annexes 1, 2, 6 to 9, 12 and 13 are deleted.
21. Annex No 14, including the title:
"Annex No 14
Information and method of transmission between the selected entity and the central system of the state accounting information in connection with the registration of the responsible persons
1. Identification of the selected entity: the name of the entity, the identification number, the address of the registered office, the address for delivery, the e-address, the telephone number, the identifier of the data box, the name and surname of the statutory authority or of the person authorised by it, the extent of the keeping of accounts.
2. Identification of the responsible person: name and surname, e-address, telephone number, responsible registration number, if assigned in the central system of the state's accounting information.
3. Acts available to the selected entity:
(a) the application for registration of the responsible person;
(b) making available the statement of current data held in CSUIS on the selected entity;
(c) updating the data on the selected entity;
(d) updating the data on the responsible person;
(e) the termination of the registration of the responsible person.
4. The registration and updating of data on the responsible person by the selected entity shall take place on the central accounting information system web-portal of the State. '
Transitional provisions
1. Replacement persons responsible under Decree No. 383 / 2009 Coll., as effective before the date of entry into force of this Order, shall be deemed to be responsible under Section 15 of Decree No. 383 / 2009 Coll., as effective from the date of entry into force of this Order.
2. The provisions of Sections 3 to 14, Paragraph 18 and Annexes 1, 6 and 9 to Decree No. 383 / 2009 Coll., as effective before the date of entry into force of this Order, may apply until 31 December 2024.
Efficacy
This Decree shall take effect on 1 July 2024.
Minister of Finance:
Ing. Stanjura v. r.
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Regulation Information
| Citation | Decree No. 96 / 2024 Coll., amending Decree No. 383 / 2009 Coll., on accounting records in the technical form of selected entities and their transfer to the central system of state accounting information and on requirements for technical and mixed forms of accounting records (Technical Decree on accounting records), as amended |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.04.2024 |
|---|---|
| Effective from | 01.07.2024 |
| Effective until | - |
| Status | Valid |
Public Contracts 1
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20.10.2025
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