Constitutional Court on electronic sales evidence

On 12 December 2017, the Constitutional Court decided about the request for the repeal of the Law on the sales evidence. The law was not completely repealed. However, the Constitutional Court has declared some of its individual provisions for unconstitutional. So-called third and fourth phase of the introduction of the electronic sales evidence, which were planned for the year 2018, were stopped. However, those entrepreneurs who have already had to introduce the evidence (restaurants, hotels, wholesalers and retailers) are not exempted from this obligation.

However, the judgement of the Constitutional Court does not forbid a re-introduction of the last two phases, but under more clearly defined legal conditions.

In addition, some minor provisions of the Act have been removed (for example the obligation to quote the VAT identification number on the receipt).