Using eKasa client at occasional events



Is there an obligation to use eKasa at casual events? If yes, in which cases?

The term eKasa client refers to both online cash registers and virtual cash registers. Its use is regulated by Act No. 289/2008 Coll. on the use of electronic cash register, as amended (hereinafter referred to as the "Act on the use of ERP"). Its use applies to persons who must have fulfilled the following conditions:
- they are natural or legal persons who are authorised to do business,
- a sale of goods or services has been made and the service is listed in Annex 1 of the ERP Act,
- the revenue has been received, which has been received on the basis of the sale of goods or services at the point of sale in cash or by other means of payment which may be a substitute for cash, which may also be an advance payment.

A natural or legal person is not always obliged to use eCash. This is the case for the sale of valuables, goods or services rendered using a vending machine, precious metal coins, commemorative banknotes and coins of numismatic exchanges, goods produced or services rendered in the context of practical training of pupils, postage stamps at philatelic exchanges, live animals (except aquarium fish, exotic birds and animals, snakes and small rodents), goods or services to entrepreneurs or their employees who are severely disabled.

Businesses and eCash at occasional events

Any business that participates in casual events and accepts sales in cash or other substitute electronic means is required to use an eCash client. This may be a music festival, vintage fair, exhibition or other cultural or sporting occasional event. The entrepreneur is obliged by Annex 1 of the Act on the use of ERP to record the sales in eKasa client immediately after the receipt of the sales and to issue the purchaser with a cash receipt, which, according to Section 8 of the Act on the use of ERP, must consist of all the necessary elements. If the service provided is not listed in Annex 1 in the ERP Act, the entrepreneur does not have to record the revenue from the service sold in eKasa.

Non-entrepreneurs and eCash at occasional events Non-entrepreneurs, i.e. legal entities that have not been set up for the purpose of doing business, nor are they authorised to do business, do not have to record the sales proceeds received from the sale of goods or services in eKash. Non-entrepreneurs are defined as foundations, non-profit organisations, contributory organisations, associations of natural or legal persons or municipalities. However, if a non-entrepreneurial legal person has a business licence or carries on business on the basis of another legal person which it has established, it is obliged to use eKasa and record the sales received.

Recording of sales of own-produced plant and animal products at occasional events in the eKasa

The sale by natural persons of unprocessed or processed plant and animal products from their own small-scale cultivation and breeding activities and the sale of forest crops is not considered a trade under Section 3(4) of the Trade Licensing Act. This means that if this activity is carried out by a natural person who is not an entrepreneur, he is not obliged to record sales in eKash.

Evidence of sales of the results of intellectual creative activity at occasional events in eKasa

As in the previous case, the use of the results of intellectual creative activity, their reproduction, publication and distribution at the author's own expense, protected by Act No. 185/2015 Coll. on Copyright, is not considered a trade. Persons covered by the aforementioned Copyright Act are not entrepreneurs and are not covered by the Act on the use of ERP. This means that as long as the author sells the original of his/her work or copies of this work, he/she is not obliged to register the receipts in eKash.

Evidence of sales of means of payment at occasional events in eKash

There is also no obligation to record receipts from the sale of means of payment in eKash. For example, it can be a recharge of a recharge card or a shopping voucher. It only becomes mandatory to record the sales received once the recharge card is used to purchase a good or service that is listed in Schedule 1 of the ERP Usage Act. Similarly, there is no obligation to record refunds on non-consumption of payment funds.