On 29.03.2019, the amendments to Ordinance H-18 of 2006 were promulgated.
Possibility for an electronic fiscal receipt for traders through an online store. The electronic receipt can be generated entirely in electronic form and sent by e-mail to the user, without printing on paper The rules for entry and deletion in the list of online stores, which will be available on the NRA’s website after 29.04.2019, are described.
The deadline for persons using sales management software has been extended until 30.09.2019 in which to bring their activities in line with the Ordinance.
Possibility to report with receipts from a cob in case of a malfunction of the RMS.
Software that serves only sales, reimbursed by the NHIF and through which no other sales are managed, can meet only part of the requirements provided for in the Ordinance. Users of the software are exempt from the obligation to submit information about it to the NRA. The change most often affects small pharmacies in remote settlements and small medical practices.
Personal data and data on the medical status of the persons processed in the RMS will not be exported and provided to the NRA authorities.
The deadline for declaring own or rented e-shops (operating before 29.12.2018) has been extended until 29.06.2019.
Merchants who own or rent an online store will submit less data when declaring e-stores.
Important deadlines under Ordinance H-18/2006
31.03.2019
Replacement or modification of cash registers of VAT-registered persons who do not use the SMMS.
06/29/2019
Owners and users of e-shops that have started operations before December 29, 2018 and receive payments in cash or with bank cards, submit information to the NRA through the agency’s e-services portal.
30.06.2019
Replacement or modification of cash registers of non-VAT registered persons who do not use the RMS.
Replacement of electronic systems with fiscal memory at gas stations.
30.09.2019
All merchants – regardless of whether they are VAT registered or not, using sales management software, must change or modify their cash registers and bring the software they use in compliance with regulatory requirements. As of October 1, 2019, the software should manage all fiscal devices located at the retail outlet.
Petrol stations indicate data on the amount of VAT, excise duty, purchase and sale price of fuels in each receipt.
30.11.2019
Persons, regardless of whether they are or are not registered for VAT, must submit to the NRA information about the software they use in the retail outlets.
12/31/2019
The users of the Integrated Automated Systems for Management of Commercial Activity (IASTUD) shall bring them in line with the requirements of the Ordinance
