From December 2016, the Czech Republic introduces a system of electronic records of cash sales of goods and services (e-sales). Every cash income of an entrepreneur will be recorded via the internet in the central data repository of the Financial Administration at the time of its payment. A unique code for confirmation will be immediately sent back to the entrepreneur to be printed on a bill/receipt. The bill/receipt with the unique code will be used for the follow-up control confirming that the payment was actually reported to the tax administrator. An appropriate device (such as cashier system, cash register, tablet with a printer) will need to be implemented by entrepreneurs.