Zavedení EET a dopad do účetnictví podnikatele

The diploma thesis deals with the obligations of the entrepreneur in connection with the application of the electronic records of sales and its impacts on the entrepreneur's accounting. The thesis describes the steps the entrepreneur has to go through to be introduced into the financial administration system and he can properly record the sales. The thesis focuses, among other things, on the entrepreneurial environment of legal entities engaged in food services before introducing electronic records of sales and after it, and summarizes the costs and benefits of its implementation. The aim of the thesis is to point out how small business entrepreneurs commonly manipulate the economic outcomes by cutting sales, wage payments on black and other practices, and how these practices will be affected by electronic records of sales. At the end, some other problems are solved, that arise from the introduction of electronic revenue records and which burden taxpayers.