Some of the problematic regulations in the so-called Ordinance on cash registers will be revised and may change.
The deadline for all traders (registered and unregistered for VAT) using sales management software in their retail outlets (SUPTO), in which they must bring their activities in line with the requirements of Ordinance H-18, will be extended until the end of September 2019, confirmed the Minister of Finance.
All traders, regardless of whether they are registered for VAT and using sales management software, have until the end of September 2019, in which they must bring their activities in line with the new requirements. They will be able to continue using their old cash registers until 30 Sep. 2019, and from the beginning of October the simultaneous use of a cash register and sales software in one store will not be allowed if they are not connected, added the NRA.
For those who do not use sales management software, the deadlines remain unchanged. VAT registered companies that do not use software, but report their sales only at the cash register, are required to change or modify it by the end of March 2019. Companies without VAT registration and not using sales management software must change or modify their cash registers by the end of June 2019.
Until 29 Mar. 2019 is the deadline in which the owners of e-shops, started before 29 Dec. 2018 and receiving payments in cash or with bank cards, must submit information to the NRA about their electronic platforms.
By the end of March 2019, fuel traders must start printing on each receipt data on the purchase price, the excise duty due, VAT and the selling price of the fuels they sell. By the end of June 2019, fuel traders must bring their electronic systems with fiscal memory in line with the requirements.
In the coming days, a draft amendment to Ordinance H-18 will be published, which will regulate the new deadlines. The project will be proposed for public discussion, while meetings of NRA experts and business representatives continue to clarify the controversial points in the ordinance.
Important deadlines under Ordinance H-18 (after the forthcoming changes)
29 Mar. 2019
The owners of e-shops, who started their activity before 29 Dec. 2018 and receive payments in cash or with bank cards, submit information to the NRA through the e-services portal of the agency.
31 Mar. 2019
1. Replacement or modification of the cash registers of the VAT registered persons who do not use SUPTO.
2. Petrol stations shall indicate data on the amount of VAT, excise duty, purchase and sale price of fuels in each receipt.
30 Jun. 2019
1. Replacement or modification of the cash registers of non-VAT registered persons who do not use SUPTO.
2. Replacement of electronic systems with fiscal memory at gas stations.
30 Sep. 2019
All traders - regardless of whether or not they are registered for VAT, using sales management software, must change or modify their cash registers and bring the software they use in accordance with regulatory requirements. From 1 Oct. 2019, the software should manage all fiscal devices located in the store.
31 Dec. 2019
The users of Integrated Automated Business Management Systems (“IASTUD”), most often used in large retail chains, bring them in line with the requirements of the ordinance.