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Pursuant to the Act on Registration of Sales, the salesperson is obliged to issue a receipt to the buyer.
Sales must be registered to the tax authority online; in case of a technical failure this must be done within 48 hours.

[CZ] Podle zákona o evidenci tržeb je prodávající povinen vystavit kupujícímu účtenku.
Zároveň je povinen zaevidovat přijatou tržbu u správce daně online; v případě technického výpadku pak nejpozději do 48 hodin.