Payments made by direct bank account transfers and card payments made through payment terminals or online transactions carried out through e.g. a payment gateway (PayPal etc.) are not subject to ERR.
The steps as outlined by the CZ authorities are:
- Entrepreneur (e.g. retail shop) sends XML data message about the transaction to the Financial Authority.
- Financial Authority sends back confirmation of receipt with a unique code (FIK - Fiscal identification code).
- Entrepreneur issues a receipt (including the FIK) and provides it to the customer.
- The customer receives the receipt.
- Registration of the sale can be verified through the web application of the Financial Authority. The customer can verify his/her receipt; entrepreneur can verify the sales registered under his name.