subpage-icon-415In previous article called “fiscalization slowed“, we mentioned that there has been a slowdown in the process of fiscalisation in the Czech Republic. Groups 3 and 4 had to wait for the fiscal law to be modified in order for them to be fiscalized. New Fiscal Law’s amendment passed the parliamentary procedure on 15.09.2019.

Groups 3 and 4 starts at the same time 1.May 2020.

Taxes for some individual activities covered by groups 3 or 4  are reduced from 21% to 10% to make fiscalisation more efficient (hairdressing and barbers’ services, bicycle repair, footwear, clothing and textile repair and repair, and draft beer sales, ….).

Czech receiptA paper invoice for small entrepreneurs with a turnover of less than EUR 8,000 and maximum two employees is being introduced. Such a taxpayer must retrieve an previously signed  blank invoice from the tax administration. These invoices are issued in offline mode and must be submitted to the tax administration within the stipulated deadline.

Also, there remains a benefit of CZK 5,000  to every new taxpayer of those two groups as one-off discount on personal income tax for investment in fiscalisation.

At the end of this year, for most taxpayers 3 year validity of their digital certificate will expire. In november 2019, 52.000 certificates should be replaced and in February 2020 another 112.000 certificates.

Since the start of 2019 to the end of the summer holiday, the inspection has conducted 6,200 field inspections. It is revealed that every third taxpayer is in an offense:


  • in 726 cases taxpayers have not issued an invoice to the customer,
  • 993 taxpayers did not send the invoice to the tax authority to be signed,
  • 200 taxpayers have unconsolidated data with tax registry (name, address,…),
  • in 7 cases there is doubt that taxpayers have software that makes it possible to bypass EET.

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