The financial report warns entrepreneurs that, according to the decision of the Constitutional Court, they are no longer obligated to submit a unique buyer identifier (UIK) to the electronic cash register system.
Part of the law amendment is inconsistent with the constitution
The Constitutional Court of the Slovak Republic ruled that Part of the amendment to the law on the use of the electronic cash register from 2018 Not in line with the constitution. Specifically, it is part of the “buyer’s unique identifier, if sent by the buyer prior to recording the revenue received”.
For business people who use electronic cash register, it means that from the date of the ruling of the Constitutional Court You are not required to submit a unique buyer ID in the electronic cash register system. Technical preparation of cash registers and electronic cash register system for entrepreneurs It allows you to send data from monetary documents without this identifier.
The reason was to combat tax fraud
The financial report plans to inform the selected entrepreneurs of the non-reporting of UIK also through the programmes. At the same time, he notes that the goal of the introduction of the electronic cash register was not to monitor the daily behavior of buyers; The primary goal is to combat tax fraud. The financial report does not assess the unique identifier of the buyer and is not subject to further processing.
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