Date: 16.08.2019

Source: Ministry of Finance

Readed: 1192

A new extension of the deadline /31st of January 2020/ has been announced with the draft Ordinance to supplement Ordinance No. H-18 of 2006 on registration and reporting through fiscal devices of sales in retail outlets, the requirements for the software for their management and the requirements for the persons who make sales through e-shops. Within this period the persons using the SMTC have to bring their activities in compliance with the requirements of the Ordinance.

There is also a proposition to extend the timeframe up to the 31st of March, 2020 for adapting the business to the requirements of the regulation; for persons selling goods or services through online stores and for people, who do not use other software to manage sales made through the online store other than the software of the online store itself.

Considering the specifics of the organization of the activity of medium and large enterprises, as well as the peculiarities of the software used by them, the project envisages creating an alternative opportunity for these enterprises to use sales management software generating a standardized audit file.

This possibility is foreseen to be granted to enterprises with an extremely low share of payments, which require the issuance of a fiscal voucher, in view of the minimal risk of evasion through non-registration with a fiscal device.

Undertakings should also meet the criteria for medium and large enterprises set out in the Accounting Act, because it is considered that this category of persons has a relatively low risk of unreported income, since such enterprises normally have sufficient secure systems for internal control, that allow the tracking of sales.

Given the requirement for those receiving low share of cash payments, the project proposes to change the requirement regarding the moment of blocking of the CMSE when registering sales data. In this context, it is proposes to replace the requirement to block the opening and closing of a sale transaction with a requirement to block a sale-paying payment for which there is an obligation to issue a fiscal voucher when the status of the device does not allow the issuance of a fiscal voucher.

At the same time, there is a requirement, concerning the software users to generate a standardized sales audit file once a year: to introduce one for those who choose to use the alternative software. The file must contain information about all sales recorded in the software for the period, with the format and parameters of the record by application. It is envisaged that the standardized audit file will be submitted to the National Revenue Agency for each calendar year by the end of January of the following year.

It is proposed that the deadline should be March 31st, 2020 for those, who have chosen the alternative of accounting for sales made through the Point of Sale Audit Software (SMTP) with a standardized audit file for persons to adapt to the requirements of the Regulation.

The proposals for amendments to Ordinance No. H-18 of 2006 relate to meetings with the National Revenue Agency and the Ministry of Finance with representatives of the business and the difficulties they have with regard to the completion of the SUPTS in order to ensure compliance with the requirements of Appendix No. 29 of the Ordinance, as well as the expressed concern that the prescribed deadlines for bringing persons into compliance with the Ordinance are insufficient.

The proposed changes to the ordinance will not lead to additional expenditures for the budget of the National Revenue Agency.

The proposed draft act will not have any impact on the state budget. The changes will not increase the costs of the debtors.

The draft regulation does not introduce rules of European Union law.

Open:  16.8.2019 
Target group: All interested
Scope: Finance and tax policy
Closing Date: 15.9.2019 

 

  • Draft Ordinance to Supplement Ordinance No. H-18 of 2006 on Registration and Reporting through Fiscal Devices of Sales in Commercial Outlets, Requirements for Management Software and Requirements for Persons Who Make Sales Through an Online Store
  • Reasons for the draft Ordinance to supplement Ordinance No. H-18 of 2006 on registration and reporting through fiscal devices of sales in retail outlets, requirements for the software for their management and requirements for the persons who make sales through an online store.