Czech Supreme Court: VAT Requires More Than EET Data, Input Transactions Must Be Considered

• The Czech Supreme Administrative Court ruled that VAT cannot be determined solely using EET (electronic evidence of sales) if the taxpayer lacks purchase documents.
• Authorities must use estimation methods that consider input transactions to ensure VAT neutrality and realistic assessment.
• The decision emphasizes the need for more comprehensive evidence beyond EET figures in VAT calculations.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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