Czech Republic

Fiscalization in Czech Republic entered into force in 2016, December 1st with a step-by-step levels of mandatory implementations for different entities during 2016-2018. It is the type of fiscalization most common with model previously introduced in Croatia and Slovenia.

Fiscal law timeline

Czech Republic Diagram

On the basis of modern communication and good results already practiced in Croatia and Slovenia, Czech Republic also choose the type of fiscalization which includes that fiscal relevant transactions have to be sent to the fiscal authority through Internet for authorization.

Every relevant fiscal transaction created at POS system has to have online authorization in real time by Tax authorities. So, internet access is a must.

Information that have to be sent to the Tax Administration are: amounts, income taxes, unique cashier number (OIB), payments information, etc.

After the transaction information was sent, the Tax Authority’s central server returns certain identification keys, which have to be printed on the receipt.

  • Waiting time of the POS to get answer from authority server has to be at least 2 Seconds
  • In offline case (time exceeded 2 sec) fiscal identification code (FIK) should not be printed – instead of FIK, BKP only should be printed
  • Offline transactions should be send to authority immediately after problem is solved but not later than 48 Hours after issuing the offline receipt

So, If there is no internet connection, customer services are in progress even though Retailers are offline. Every receipt has to be printed, but reauthorization will be followed later, within 48 hours.

Steps for new store for getting fiscal registration

  • Before sending any data to fiscal authority retailer has to submit (electronically of written) the request for authentication data
  • Upon this request the access to the administration area will be granted
  • By remote access to the administration area retailer can administrate his digital certificate and other relevant data
  • Retailer has to report store (also web shop) data to the authority
  • Authority creates store ID for the retailer
  • Store data have to be send electronically to the authority
  • Store/Web shop registration has to be done before first transaction is issued

Any change of store data have to be reported to authority electronically within 15 days

Differences in fiscal law between Czech Republic and Croatia