Summary of Terms and Conditions

The online store at the address https://www.sikorashop.eu/ is run by businessman Pavel Sikora, based in Plk. Velebnovského 87, 73991 Jablunkov, IČO 10603522, registered in the trade register, VAT number CZ6607241949. You can contact us on our e-mail or phone.

As soon as you send your order through the online store, the contract is concluded. We will confirm the acceptance of the order and the conclusion of the contract by e-mail.

Make the payment within 7 days of concluding the contract or later depending on the selected payment method.

As a consumer, you can withdraw from the concluded contract at any time, up to 14 days from the day of receipt of the goods. From which contracts it is not possible to withdraw, you can find the full text of the terms and conditions. We can withdraw from the concluded contract at any time, until the moment you take over the goods from us. In the event of non-acceptance of goods that have been customized for you, we have the right to demand payment of a contractual penalty in the amount of 30% of the purchase price of the non-accepted goods and delivery costs. After withdrawing from the contract, you return the goods to us, including any gifts and bonuses, if we have provided any, at your own expense, within 14 days of withdrawal. We will refund you within 14 days of delivery of the cancellation, but not before you return the goods to us or prove that the goods have been sent to us.

If you order tangible goods in our online store, this will result in the conclusion of a purchase contract.

We only deliver goods to all EU countries, Switzerland and Great Britain. You become its owner by taking over the goods. If you as a consumer receive damaged goods, please inform us immediately. In the event that you discover damage when taking over the goods, you inform the carrier about the damage as well. If damaged goods are delivered to you as an entrepreneur, resolve the damage with the carrier.

If you are a consumer, you have the right to complain about defects that appeared on the goods within 2 years of receiving the goods. As an entrepreneur, you can claim defects that were present on the goods at the time when the risk of damage passed to you within 6 months, in the case of hidden defects within 2 years, from receipt of the goods. You can find out exactly how to complain about goods and what you can ask for in the event of a complaint in the terms and conditions.

General conditions

    • Scope of business conditions. These terms and conditions govern the conclusion of contracts between us as a merchant and you as a customer through the online store and our and your rights and obligations arising from the contracts. Mandatory information is part of the terms and conditions. Information on the processing of personal data can be found in a separate document on our website. The terms and conditions take effect on 01/07/2023.

    • Terms used. We use the following abbreviations in our terms and conditions:

      • We, by which we mean the businessman, i.e. businessman Pavel Sikora, with headquarters in Col. Velebnovského 87, 73991 Jablunkov, IČO 10603522, registered in the trade register, VAT number CZ6607241949.

      • You, which means the customer, i.e. the other contractual party different from us, which can be one of the following entities:

        • A consumer, who is a person not acting as part of his business activity or as part of the independent exercise of his profession,

        • An entrepreneur, who is a person or legal entity acting as part of his business activity or as part of the independent exercise of his profession

      • The online store, i.e. our web interface located at the web address https://www.sikorashop.cz/, in which you can view our offer and order goods from our assortment.

      • E-mail, i.e. electronic mail, which can be contacted at the e-mail address available on the web address of our online store.

      • A phone number that can be used to contact us at the phone number available on the web address of our online store.

      • Contracts, which are understood as purchase contracts.

    • Relationship of business terms to the contract. Terms and conditions are an integral part of all contracts. Deviating provisions in the contract take precedence over the wording of the terms and conditions.
    • The relationship of the contract and terms of business to legal regulations. Rights and obligations not regulated by the terms and conditions or the contract are governed by the legal regulations of the Czech Republic, in particular Act No. 89/2012 Coll., the Civil Code and Act No. 634/1992 Coll., on consumer protection, in accordance with the legal regulations of the European Union, in particular Directive 2011/83/EU on consumer rights and Directive 2000/31/EC on electronic commerce. In the event of a conflict between the terms of business or the contract with a legal regulation, if it is not a matter that can be varied by agreement, the legal regulation takes precedence.

    • Separability of terms and conditions and contractual provisions. If any of the provisions of the terms of business or contractual arrangements become invalid, ineffective or disregarded, this does not affect the validity and effectiveness of the other provisions of the terms of business and contractual arrangements.

    • Relations with an international element. The legal relations between you and us are governed by Czech law if there is an international element, and Czech courts are competent to resolve any disputes. The UN Convention on Contracts for the International Sale of Goods (Vienna Convention) does not apply.

    • Ways to resolve complaints. Any complaints and disputes between you and us can be resolved

      • out of court in proceedings conducted by the Czech Trade Inspection (coi.cz,)

      • by email at our email address,

      • in person at any of our locations,

      • by phone on our phone number.

    • Supervisory authorities. Our activities are controlled and supervised by the state authorities of the Czech Republic, to whom it is possible to address your suggestions in accordance with the legal regulations governing their scope and powers. The bodies of state supervision are, in particular:

      • The Czech trade inspection,

      • trade authorities,

      • Office for Personal Data Protection.

Ordering goods and concluding contracts

        • Ordering goods. It is possible to order goods in our online store by accepting the offer to conclude a contract, which is the display of goods in the online store, via:

          • online store.

Acceptance of our offer with an amendment or deviation is not possible and is considered a counter offer on your part.

  • Ordering goods via the Internet. You order goods through the online store by selecting the offered goods in the desired quantity, quality and design, placing the goods in the virtual basket, filling in the required data, choosing the method of delivery of the goods and payment and sending your order using the "Complete order" button, thereby concluding the contract. Before sending the order, you will be able to check and possibly change the entered data.

  • Confirmation of receipt of order. We will confirm the successful acceptance of your order and the conclusion of the contract to your e-mail address by sending an e-mail message, which will include:

    • confirmation of the conclusion of the contract and its content.

If the order is incomplete or incorrect, we will invite you to complete it or warn you that the contract cannot be concluded.

  • Contract language and retention. Contracts are concluded in the Czech language. We store the concluded contracts and will give you access to your contract upon request.

Contracts concluded and their content

    • Change and cancellation of the contract. It is not possible to change or cancel concluded contracts unilaterally; this can only be done on the basis of mutual agreement, or if it is stipulated by law or terms of business.

    • Content of the purchase contract. On the basis of the concluded purchase contract, we are obliged to deliver the material goods ordered to you in the agreed manner and to provide any agreed services, and you are obliged to take over the goods and pay us the total price, which consists of the price of the ordered goods, the payment price, the price of delivery of the goods and the price of any other ordered services.

    • Protection of intellectual property. If, based on the contract, we supply you with goods that are protected by intellectual property rights (in particular copyright works, trademarks, industrial designs, patents and utility models), a license to exercise the intellectual property rights is not part of the contract. As a natural person, you may not use goods protected by copyright other than for personal use and as a legal entity other than for your own internal use, in particular you are not authorized to reproduce, resell, rent or otherwise make the goods available to third parties.

    • Discounts and promotions. For discounts or other marketing campaigns, unless otherwise specified, individual discounts and other benefits cannot be combined.

    • Gifts and bonuses. If you were given gifts or other bonuses as part of the contract, this is based on a gift contract, therefore we are not responsible for their defects. The existence of the donation contract is dependent on the existence of the main contract, and the donation contract is concluded with the severance condition of cancellation of the donation contract in the event of the termination of the main contract.

    • Discount coupons and gift vouchers. Discount coupons and gift vouchers can be redeemed under agreed conditions or under the conditions stated on the coupon or voucher. Unless otherwise agreed, they can only be redeemed with us, and the period of validity is limited for discount coupons until the cancellation or termination of the discount event, for gift vouchers for a period of one year from their issue.

Payment Terms

    • Payment methods. The total price can be paid in the ways that you can find on the corresponding page in our online store.

    • Time to pay. You are obliged to pay the total price either before the delivery of the goods, upon receipt of the goods, or later, according to the agreed payment method. If the total price is to be paid before the delivery of the goods, you are obliged to pay it within 7 days of concluding the contract. If the total price is paid through a payment service provider, the total price is paid by crediting a monetary amount to our account with the payment service provider.

    • Payment by credit. In the event that payment of the total price is agreed through a loan or other financial product based on a contract with a financial service provider, this ratio is also governed by the contract and conditions of the financial product provider.

    • Electronic sending of tax documents. You agree that we will issue the invoice (tax document) and send it to you in electronic form to your e-mail entered during the order.

Terms of delivery

    • Methods of delivery. You can find the delivery methods you can use on the corresponding page in our online store.

    • Restrictions on delivery of goods. We only deliver goods to the Czech Republic.

    • Acquisition of ownership. You become the owner of the goods that we deliver to you upon acceptance of the goods.

    • Delivery time. The agreed time for the delivery of the goods starts from the conclusion of the contract. If you are a consumer and the time for delivery has not been agreed, we will deliver the goods to you without undue delay, but no later than 30 days from the date of conclusion of the contract. If the total price is to be paid before the delivery of the goods, the time for delivery of the goods runs from the payment of the total price. The goods will be delivered to the destination at this time. If you are not a consumer and the goods are to be delivered to the destination by a carrier, the goods will be handed over to the carrier at this time.

    • Delivery of goods that are not in stock. If you purchase goods from us that are not marked as in stock, this is a case where we first have to procure and order these goods. We will inform you about the exact date of shipment from us (depending on the delivery conditions of our partners) as soon as possible. In relation to this product, it may happen that its procurement and delivery under the agreed conditions will not be possible, for example if the product is no longer produced, the supplier has stopped delivering to the Czech Republic or if its price or delivery costs have increased significantly. In the situation according to the previous sentence, we have the right to withdraw from the purchase contract (cf. Article 6 of these terms and conditions).

    • Acceptance of goods. You are obliged to take over the goods at the agreed time and at the agreed place, depending on the method of delivery. If the goods are to be delivered by carrier, you are obliged to collect them upon delivery to the destination. If you do not take over the goods, we will have the right to withdraw from the contract, the right to pay the costs associated with the delivery of the goods, if they were not paid before the delivery of the goods, and the right to pay the storage fee for the period of storage of the goods, which ends at the moment you take over the goods, you withdraw from of the contract or we withdraw from the contract. The reward for storage is CZK 10 per day, but its total amount may not exceed the price of the stored goods. If we deliver the goods to you repeatedly after you have not taken them over, we have the right to reimburse the costs associated with repeated delivery.

    • Non-acceptance of customized goods. If you do not take delivery of the goods that have been customized for you, this will be a material breach of the contract and you agree that in such a case we have the right to withdraw from the contract. At the same time, we have the right to demand from you the payment of a contractual penalty in the amount determined as the sum of 30% of the purchase price of the goods not taken over and the delivery costs according to the purchase contract.

    • Identity check upon receipt of goods. If the goods have been paid for before their delivery, we are entitled to condition the handover of the goods by checking the identity of the receiving person based on an identity document.

    • Damage to goods during transport by the consumer. If you are a consumer, the risk of damage to the goods passes to you upon receipt of the goods. In the event that the goods are delivered to you damaged, you are obliged to inform us of the damage immediately, preferably by:

      • by email at our email address,

      • by phone on our phone number.

In the event that you discover damage to the shipment already when you receive the goods, you are obliged to inform not only us, but also the carrier about the damage when you receive the goods. You can ask the carrier to unpack the damaged shipment before taking it over, and if you discover that the goods have been damaged, you are not obliged to take them over from the carrier.

  • Damage to goods during transport by entrepreneurs. If you are not a consumer and the goods are to be delivered by a carrier, the risk of damage to the goods passes to you by handing over the goods to the carrier. If damage to the goods occurs after the risk of damage has passed, we are not responsible for it and the damage to the goods does not affect your obligation to pay the total price and the obligation to take delivery of the goods. In the event that the goods are delivered to you damaged, you are obliged to immediately complain about the damage to the goods with the carrier.

  • Packaging. Unless otherwise agreed, the goods will be packed in a manner suitable for their preservation and protection.

Right to withdraw from the contract

    • Generally about withdrawal from the contract. By withdrawing from the concluded contract, the contract is canceled from the beginning and the parties are obliged to return everything that they provided on the basis of the canceled contract. Withdrawal from the contract also cancels the donation contract dependent on it. The right to withdraw from the contract can be used under the conditions set out in the terms and conditions, or if so provided by law.

    • Our right to withdraw from the contract. We have the right to withdraw from the concluded contract at any time from the date of conclusion of the contract to the moment when you take over the goods from us, for the following reasons:

      • depletion of stocks of ordered goods,

      • non-acceptance of the goods upon delivery,

      • abuse of the order system of our online store,

      • making a repeat order after not receiving the goods from your previous order,

      • entering incorrect data when ordering goods,

      • ordering goods at a price significantly lower than the usual price, if the goods were offered at this price as a result of a mistake or error in our online store,

      • according to paragraphs 5.5 and 5.7 of these conditions,

      • that we have an existing overdue debt against you,

      • others worthy of special attention.

    • The consumer's legal right to withdraw from the contract. If you are a consumer, you have the right to withdraw from the concluded purchase contract within 14 days from the date

      • receipt of goods,

      • taking over the last piece of goods, if you order several pieces of goods in one order, which are delivered separately,

      • taking over the last item or part of a delivery of goods consisting of several items or parts,

      • taking over the first delivery of goods, if the contract stipulates regular delivery of goods for an agreed period,

      • the conclusion of a contract in relation to another contract.

    • Impossibility of withdrawal from the contract. You do not have the right to withdraw from the contract for contracts:

      • on the supply of goods which have been manufactured to your specifications or have been adapted to your needs, typically goods which have been modified at the request of you as the buyer,

      • about the delivery of goods in sealed packaging, which for reasons of health protection or hygiene reasons is not suitable to return after you have broken the packaging,

      • about the delivery of perishable goods or goods with a short shelf life, as well as goods that, due to their nature, have been irreversibly mixed with other goods after delivery,

      • about the provision of services, if they were provided in full,

      • others, if so provided by law.

    • Method of withdrawal from the contract. If you have the right to withdraw from the contract and want to withdraw from the contract, you can do so in the form of a unilateral legal action that you deliver to us, preferably then

      • by filling out the sample form for withdrawal from the contract, which can be found in our online store at https://sikorashop.s9.cdn-upgates.com/p/p5ff1aef552817-formular-pro-reklamaci-cz-novy.pdf and sending it

        • by email to our email address;

      • Keeping the deadline. If you are a consumer, it is sufficient to comply with the withdrawal period if you send us the withdrawal on the last day of the withdrawal period.

      • Return of goods after withdrawal from the contract. If you withdraw from the contract, you are obliged to return the goods to us at your own expense, preferably at the same time as withdrawing from the contract, no later than 14 days after delivery of the withdrawal, preferably

        • by sending the goods to the address of our headquarters.

You must return the goods to us undamaged, unsoiled, unworn and showing no signs of use, including all accessories and documentation, preferably in the original packaging. At the same time, you are obliged to return to us all gifts and bonuses that you received on the basis of the canceled contract.

  • Refunds after withdrawal from the contract. If you, as a consumer, withdraw from the contract, we will return the money paid to you within 14 days of delivery of the withdrawal, but not before you return the goods to us or prove that the goods have been sent to us. We will only refund the cost of delivery of the goods to you in the amount corresponding to the cheapest comparable delivery method that we offer. If there is a reduction in the value of the returned goods as a result of handling them in a way other than what is necessary to familiarize yourself with its nature, properties and functionality, the returned amount will be reduced by the amount by which the value of the goods has decreased. We will return the funds to you in the same way that we received them from you, or in another way that we agree on, as long as this does not incur additional costs for you.

Complaints of product defects by the consumer

    • Scope. This part of the terms and conditions only applies to you if you are a consumer and governs our liability for defective goods.

    • Claim period. You can complain to us about a defect that appears on the goods within 2 years, for used goods within 1 year, from receipt of the goods.

    • Our liability for product defects. We are responsible for ensuring that the goods are free of defects upon receipt. In particular, we are responsible for the fact that the thing

      • corresponds to the agreed description, type and quantity, as well as quality, functionality and other agreed characteristics,

      • is suitable for the purpose for which you require it, if we have agreed to it,

      • is supplied with agreed accessories and instructions for use, including instructions for assembly or installation.

    • Furthermore, we are responsible for the fact that, in addition to the agreed properties, the goods meet the following requirements; this does not apply if we have notified you before concluding the contract that some of the characteristics of the goods are different and you have agreed to this:

      • suitable for the purpose for which goods of this type are usually used, also with regard to the rights of third parties, legal regulations, technical standards or codes of conduct of the given industry, if there are no technical standards,

      • quantity, quality and other properties, including durability, functionality, compatibility and safety, corresponds to the usual properties of goods of the same type that you can reasonably expect, also with regard to public statements made by us or another person in the same contractual chain, in particular by advertising or labeling,

      • is supplied with accessories, including packaging, assembly instructions and other instructions for use that you can reasonably expect, and

      • corresponds to the quality or performance of the sample or design that we provided to you prior to the conclusion of the contract.

    • Limitation of liability. We do not respond to you

      • for the wear and tear of the goods corresponding to the extent of their previous use,

      • in the case of used goods, for a defect corresponding to the level of use or wear and tear the goods had upon receipt,

      • for consumable goods with the shortest shelf life and for perishable goods with a marked shelf life for the unusability of the goods after the expiry of the specified period,

      • if you caused the defect yourself.

    • Time to exercise the right. You are obliged to inspect the goods as soon as possible and make sure of their properties and quantity. You are obliged to exercise your right from liability for product defects with us without undue delay, as soon as possible after you are able to discover the defects, namely during the claim period.

    • The right to remedy the defect. If the goods have a defect, you have the right to have the defect removed free of charge, at your choice, either by delivering new goods without defects or by repairing the goods. You do not have the right to choose the method of removing the defect if the method chosen by you would be impossible or disproportionately expensive compared to the other method.

    • The right to a reasonable discount and withdrawal from the contract. If we refuse to remedy the defect or fail to remedy it, or the defect occurs repeatedly, or the defect is a material breach of contract, or it is apparent from our statement or circumstances that the defect will not be rectified within a reasonable time or without significant inconvenience to you, you may claim a reasonable discount or withdraw from the contract. You do not have the right to withdraw from the contract if the defect is insignificant.

    • Method of complaint. If you want to exercise your right from liability for defects, you can do so best:

      • by sending the goods to the address of our headquarters,

      • if another person designated to claim responsibility for defects is indicated in the warranty certificate or other document, on the product packaging or in our online store, with this person.

    • Complaint matters. The goods must be handed over to us in a condition that allows the assessment of the validity of the complaint, in particular it is not possible to hand over the goods unreasonably dirty. When making a complaint, you must:

      • document that the goods were purchased from us,

      • state which product defect you are complaining about and how you are requesting that the complaint be handled. It is not possible to subsequently change the requested method of handling the complaint without our consent.

    • Complaint processing. Your complaint will be dealt with in a reasonable time, no later than 30 days from the day the complaint is made. You will be notified of the processing of the claim within this period and the goods will be returned to you in the same way as they were handed over to us when the claim was made. If the complaint is not handled on time, you have the right to withdraw from the contract or demand a reasonable discount on the price. If your complaint is accepted, the time for pointing out defects is extended by the time it took us to process your complaint.

    • Reimbursement of claim costs. In the event of a complaint, you have the right to compensation for the necessary costs that were purposefully incurred when exercising the right from liability for product defects. In the event that the claim is rejected, we have the right to compensation for the necessary costs incurred by returning your goods.

    • Claim confirmation. When exercising the right from liability for product defects, we will issue you a written confirmation of when you exercised the right, what the content of the complaint is and what method of handling the complaint you require, as well as confirmation of the date and method of handling the complaint, including confirmation of the repair and its duration, where applicable, written justification for the rejection of the claim.

    • Superior quality guarantee. In addition to your legal rights, you may be provided with a superior warranty for the quality of the goods. This is created by the warranty provider's statement, which can also be made through advertising, that they will satisfy you beyond your legal rights from defective performance, if the goods do not have the characteristics stated in the warranty statement. The rights arising from the above-standard quality guarantee and the conditions for its application are governed by the declaration of the guarantee provider. If the warranty provider guarantees that the goods will retain their functions and performance for a certain period of time under normal use, or the warranty period or the period of use of the goods is indicated on the packaging of the goods, then you have the right to at least the delivery of new goods without defects or their repair against the guarantee provider .

Complaints about product defects by the entrepreneur

    • Scope. This part of the terms and conditions only applies to you if you are not a consumer and governs our liability for defective goods.

    • Our liability for product defects. We will deliver the goods to you in the agreed quantity, quality and design. If the quality and design are not agreed upon, we will deliver the goods to you in a quality and design suitable for the purpose apparent from the contract; otherwise usual for the purpose. If the quantity is determined only approximately, we will determine the exact quantity. In the event that the goods have a defect when the risk of damage passes to you, we are responsible for it. This does not apply in the case of a defect which, with the usual care, can already be recognized at the time of the conclusion of the contract.

    • Limitation of liability. We do not respond to you

      • for goods sold at a lower price due to a defect for which a lower price was agreed,

      • for the wear and tear of the goods caused by their usual use,

      • in the case of used goods, for a defect corresponding to the level of use or wear and tear the goods had upon receipt,

      • for defects in the goods, if this results from their nature, especially in the case of consumable and perishable goods,

      • for product defects, if you knew about them before receiving the goods,

      • for product defects if you have caused them yourself.

    • Time to exercise the right. You are obliged to inspect the goods as soon as possible and make sure of their properties and quantity. You are obliged to exercise your right from liability for product defects with us without undue delay, as soon as possible after you are able to discover the defects. At the latest, the right can be exercised within 6 months, in the case of a hidden defect within 2 years, from the date on which we deliver the goods to you. Otherwise, your right from liability for product defects will expire and will not be granted to you.

    • Your rights in the event of a material breach of contract. If the defect constitutes a material breach of the contract, you have the right to:

      • to remove the defect by supplying new goods without defects or by supplying missing goods,

      • to eliminate the defect by repairing the goods,

      • for a reasonable discount from the purchase price, or

      • withdraw from the contract.

A material breach of contract is considered to be the delivery of goods with such a defect, which we must have known at the time of concluding the contract, that if you had foreseen it, you would not have concluded the contract with us; in other cases, the breach of contract is considered immaterial. If you do not notify us of the chosen right, you have the same rights as in the case of a minor breach of contract.

  • Your rights in the event of a minor breach of contract. If the defect is a minor breach of contract, you have the right to:

    • to remove the defect,

    • at a reasonable discount from the purchase price.

If you do not notify us of the chosen right, we can remedy the defect by repairing the goods, delivering new goods or delivering what we did not deliver to you. You cannot change the chosen law later without our consent.

  • Impossibility to request withdrawal from the contract and delivery of new goods. If you cannot return the goods in the condition in which you received them, you cannot withdraw from the contract or demand the delivery of new goods. that doesn't apply

    • if there was a change in condition as a result of an inspection for the purpose of detecting a defect in the goods,

    • if you used the goods before the defect was discovered,

    • if you have not caused the impossibility of returning the goods in an unchanged state by action or omission, or

    • if you sold the goods before the discovery of the defect, if you used them, or if you changed the goods during normal use; if this has happened only in part, you will return to us what you can still return, and in the rest you will provide us with compensation up to the amount in which you have benefited from the use of the goods.

  • Method of complaint. In case you want to exercise your right from liability for defects, you can do so:

    • by sending the goods to the address of our headquarters,

    • if another person designated to claim responsibility for defects is indicated in the warranty certificate or other document, on the product packaging or in our online store, with this person.

  • Complaint matters. The goods must be handed over to us in a condition that allows the assessment of the validity of the complaint, in particular it is not possible to hand over the goods unreasonably dirty. When making a complaint, you must:

    • document that the goods were purchased from us,

    • state which product defect you are complaining about and how you are requesting that the complaint be handled. It is not possible to subsequently change the requested method of handling the complaint without our consent.

  • Complaint processing. Your complaint will be processed without undue delay, but within 45 days at the latest. The goods will be returned to you in the same way as they were handed over to us when the claim was made. If your claim is accepted, the time for exercising your rights from liability for defects is extended by the time it took us to process your claim.

  • Reimbursement of claim costs. In the event that your claim is accepted, you have the right to compensation for the necessary costs that were purposefully incurred when exercising the right from liability for product defects. In the event that the claim is rejected, we have the right to compensation for the necessary costs incurred by returning your goods.

  • Superior quality guarantee. In addition to your legal rights, you may be provided with a superior warranty for the quality of the goods. This is created by the warranty provider's statement, which can also be made through advertising, that they will satisfy you beyond your legal rights from defective performance, if the goods do not have the characteristics stated in the warranty statement. The rights arising from the above-standard quality guarantee and the conditions for its application are governed by the declaration of the guarantee provider. If the warranty provider guarantees that the goods will retain their functions and performance for a certain period of time under normal use, or the warranty period or the period of use of the goods is indicated on the packaging of the goods, then you have the right to at least the delivery of new goods without defects or their repair against the guarantee provider .

  • Additional Provisions

    • Records of sales According to the Act on records of sales, the seller is obliged to issue a receipt to the buyer. At the same time, he is obliged to register the received sales with the tax administrator online; in the event of a technical failure, then within 48 hours at the latest.