EET suspension means that by the end of 2022, taxpayers do not have to send sales data to the tax administrator, do not have to issue receipts in accordance with the Sales Registration Act and are not obliged to place an information notice.
The obligation to record sales arises for entrepreneurs, regardless of the phase of registration of sales, as of 1 January 2023. Suspension concerns the normal, simplified and special regime of sales registration.
It is still possible to register
The EET system is fully functional even for the period during which taxpayers are not obliged to record sales as a result of the amendment to the Sales Registration Act. Therefore, if taxpayers, despite the above relief, want to record sales, nothing prevents them from doing so. However, it is also true for them that the registration of sales before January 1, 2023 is purely on a voluntary basis. Taxpayers do not have to log out of the EET in any way and do not have to report to the tax office the interruption of the registration of sales during the grace period.
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There are obligations that still apply in connection with the postponement of EET
Some obligations remain with taxpayers, namely the obligation to protect authentication data, certificates and blocks of receipts (if they have already received them in order to fulfill their obligations under the special regime). Taxpayers whose certificate has expired or will expire may postpone the exchange of the certificate and take the necessary steps before restarting the sales register in a six-month period, ie in the period from 1 July 2022 to 31 December 2022.
It is also possible to postpone the submission of an application for the allocation of authentication data or the submission of an application for permission to register sales in a special regime. An application for permission to register sales under the special scheme, which will be submitted by June 30, 2022, is considered submitted until July 1, 2022, so we recommend taxpayers who are interested in applying for the special scheme and have not yet submitted the application to do so after 1 July 2022.
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