Czech Republic to Reintroduce Electronic Sales Recording Requirements, Reduce VAT on Non-Alcoholic Beverages, and Exempt Tips

The Czech Ministry of Finance has announced a draft law that provides for the reintroduction of electronic sales recording requirements (Elektronická Evidence Tržeb - EET). As previously reported, the requirement to electronically record sales was introduced by the Act on the Registration of Sales in 2016, but the full implementation of the requirement was delayed/suspended, and the Act was ultimately repealed in 2022. The draft would introduce a new modernized version of the requirements, E…