Abstract

As of 1 January 2022, officials from the National Revenue Administration have a tool to control entrepreneurs (taxpayers) within a new procedure – acquisition of control. According to the justification of the draft bill, which introduced acquisition of control, this procedure is supposed to complement current tools that are used against negative actions violating the principle of universality and equality of taxation, while protecting fair competition. New tools are supposed to contribute to more effective counteraction against irregularities within sales records while using cash registers, and not creating or not giving a receipt.

One could say that acquisition of control is mainly supposed to check whether a sale (supply of services or delivery of goods) is recorded in a cash register (according to the new obligation).