Czech Republic: Proposed electronic reporting of sales

Czech Republic: Proposed electronic reporting of sales

A bill relating to the electronic reporting of sales has been submitted to Chamber of Deputies. The proposals requiring the electronic reporting of sales, if enacted, would be expected to be effective in late 2015 or early 2016. The first wave could possibly affect providers of accommodation and food services. The second wave might involve wholesalers and retailers.


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It is anticipated that the reporting requirement could be extended further, after the first implementation results have been assessed.

Read a July 2015 report prepared by the KPMG member firm in the Czech Republic.

Other topics discussed in this KPMG report concern the following:

  • Extensive amendments to the income tax law are not expected
  • Amendment to laws on financial and customs administration
  • Information on application of value added tax to VAT groups in connection with CJEU’s Skandia case decision

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