Senate returns EET 2.0 to deputies with amending proposals
Following its debate by the Senate, the EET 2.0 bill is returning to the Chamber of Deputies. Senators recommend several amendments, including removing non-cash payments from the electronic sales reporting and proposing changes to employee benefits. The final wording of the bill will now be put to another vote in the chamber.
The legislative process will therefore continue with further consideration in the Chamber of Deputies, which may approve the Senate version, insist on its original wording or reject the bill in its entirety.
One of the most significant amending proposals is the removal of non-cash payments from the electronic sales reporting regime. While under the version approved by deputies, reporting should also cover in-person payments made, e.g., by payment card or QR code, the Senate proposes that such payments be excluded.
In addition to reinstating electronic sales reporting, the bill contains a number of other tax measures that we discussed here and here. These include the reintroduction of the tax credit for being a student and the tax credit for placing a child in a preschool facility, and the introduction of an income tax exemption of voluntary tips in catering services.
As part of these measures, the Senate proposes abolishing the tax exemption limit for non-financial employee benefits provided by employers in the form of specified health-related benefits.
Deputies will decide the bill’s further fate in a further vote. If the legislative process is completed according to the current timetable, most of the measures, including EET 2.0, should take effect on 1 January 2027.
We discuss the financial administration’s answers to practical questions concerning the operation of EET 2.0 in this article.