Recent amendments to Ordinance N-18 set out requirements for new functionalities of fiscal devices in order to eliminate the opportunities for manipulation of the fiscal devices currently in operation by introducing a requirement for the transmission of information on each fiscal/system receipt for the sale of goods/services of commercial outlets within five minutes to the National Revenue Agency's servers.
Also, the Ordinance introduces requirements for commercial outlets Sales Management Software as well as for manufacturers/distributors (importers) and users of such software products. Traders who use such software, on their hand, must submit information thereof to the Revenue Agency.
The amendments to the Ordinance introduce changes in the procedure for issuance and revocation of permits for maintenance and repair of the fiscal devices (FD) and the integrated automated systems for management of the commercial activity (IASMCA).
As a manufacturer and supplier of sales management software, Innovasys Ltd. prepares and processes the necessary software products customizations according to the new requirements.
The company is subject to registration with the National Revenue Agency and authorizing that the product "Moneta ERP" developed by it complies fully with the requirements set out in Regulation N-18 (listed in Annex 29) and will be included in the public electronic list of licensed commercial outlets sales management software
Business System Moneta updates to customers with subscription support shall be made within the appropriate deadlines.
Deadlines announced by the National Revenue Agency for bringing its activity in line with the requirements:
1. Replacement or modification of fiscal devices:
- VAT-registered individuals (except those benefiting from Fiscal Memory Electronic System (FMES) and IASMCA) shall change or modify (through manufacturers/importers of fiscal devices) their fiscal devices by 31 March, 2019 at the latest.
- Non-registered VAT individuals and individuals using FMES have the obligations under the above item - not later than 30 June, 2019.
2. Individuals using sales management software:
- VAT registered individuals using sales management software shall align their business with the provisions of Chapter Seven "c" (Requirements for Individuals Using Commercial Outlets Sales Management Software) by 31 March, 2019. These individuals shall submit to the NRA information about the software they use by 31 May, 2019.
- Non-registered VAT individuals using sales management software shall align their business with the provisions of Chapter Seven "c" (Requirements for Individuals Using Commercial Outlets Sales Management Software) by 30 June, 2019. These individuals shall submit to the NRA information about the software they use by 31 August, 2019.
The information to the NRA shall be submitted with a qualified electronic signature via an electronic service available in the NRA portal.
3. Software Producers/Distributors::
From 1 December, 2018, a sales management software producer/distributor may declare the compliance of a software product with the requirements of Ordinance N-18/2006 which shall be done with a qualified electronic signature via an electronic service available on the NRA website.
4. The requirements for individuals who sell through an e-shop come into effect on 29 December, 2018. Individuals who sell through an e-shop as of 29 December, 2018 shall submit information not later than 29 March, 2019.
5. Individuals performing servicing fiscal devices shall comply with the provisions of Chapter Seven by 30 June, 2019. The term for the individuals performing servicing and repairing of IASMCA shall be until 31 December, 2019. Registration certificates issued to such individuals shall be valid until 30 June, 2019 and 31 December, 2019 respectively.
6. IASMCA users shall bring their activities in line with the requirements of Ordinance N-18/2006 until the end of 2019.