Právní regulace elektronické evidence tržeb

Abstract

The Electronic record of sales administrated by Act No. 112/2016 Coll., which deals with sales records, is one of the most discussed topics of these days. The aim of this thesis is to analyse this topic and to compare it with the current methods of sales records. The bookkeeping, which is adjusted by Act No. 563/1991 Coll., on accounting, belongs to the most important form of evidence. Individuals, who are not an entity under the Accounting Act, are allowed to obey Act No. 586/1993 Coll., on the Income Tax. It consists of treatment for individuals - Evidence of income for individuals. Another form is the recording of income and expenditures using cash registers, which is administrated by the paragraph Act No. 215/2005 Coll., on Cash Registers. At the same time, this work deals with different objectives, which has been mentioned the explanatory memorandum to the draft law on the registration of sales. The main goals of this thesis are: reducing the grey economy, more efficient tax collection and a settlement of the market environment.