One year ago Czech Republic introduced a modern online fiscal system (EET). The first two groups of taxpayers have been introduced (fiscalized) according to the original MOF plan. Third group was on hold as some members of the Parliament collected enough votes to stop implementation, challenging Government for invading privacy of taxpayers. The case was taken to the high court and after proceedings, some minor changes to the technical specification, implementation continues.
The implementation is followed with strong enforcement from the start, 126.954 site visits and 30.000 penalty notices. Penalties are high, in July this year one of the highest fine has been issued to a well-known restaurant owner in Prague in the amount of 270.000 CZK (~10.000 EUR). He was accused for concealing 4.000 fiscal receipts. The surveillance of the restaurant activities was ongoing for 2 months. How exactly he managed to under declare so many receipts from online system is not made public, but we can assume that receipts which were left on the table by their guests are the ones picked for errasure, as POS system in use was always in temporary off-line mode.
This penalty is the record highest, a higher than the one charged earlier in Pardubice where a taxpayer was constantly failing to issue fiscal receipts and was not uploading them in a regular manner.
Enforcement officers were extremely active and delivered fines all over the country. For a long time, in the press, there was a mention of a merchant who didn’t issue fiscal receipt for a 15 CZK tic-tac candy and had to pay 15.000 CZK fine.