EET - Elektronic Revenue Registration

  • Under the Revenue Registration Act, the seller is required to issue a receipt to the buyer. At the same time, the seller is required to register the received revenue with the tax administrator online; In the event of a technical outage, within 48 hours at the latest.

  • Excerpt from the decision to make a binding assessment on the determination of registered sales issued by the Prague Tax Office for Model Hobby Market.


    ... The tax administrator assessed the content of the application and came to the following:

    The subject of Applicant's application (Model Hobby Market) is a payment through PayPal for the applicant's internet-based products. The Internet Marketplace enables buyers to create their own e-shop at the marketplace and sell their own products. The reward of the applicant for sales mediation is commission, which at the time of sale is automatically deducted from the sales amount for the product and paid to the PayPal account of the applicant. The activity described by the applicant, ie sales brokerage, falls under the NACE classification 82.99 (Other business support activities) and is subject to revenue records as of 1 March 2018 pursuant to § 37 of the ZoET.

    Furthermore, the applicant states that he can also create his own e-shop at the online marketplace, where he will sell his own products, ie plans, manuals and photographs .... in electronic form. This activity, ie the processing and sale of plans, manuals and photographs, falls under the NACE classification 58 (Publishing activities) and is subject to sales records as of 1 March 2018 pursuant to Section 37 of the ZoET.

    In addition, to assess whether an applicant is required to record revenue received through PayPal, it is critical to review online payment methods. Payments by which a customer login to their PayPal account and transfers funds to the applicant, who has the PayPal account as well, is not a registered revenue pursuant to Section 5 B) ZoET. The payment order is given by the customer to its provider, PayPal, which in this case performs a dual role - it is the customer's provider as well as the applicant's provider.