The NRA reminds about the modification or replacement of the fiscal devices of VAT-registered companies

With the latest changes in Ordinance H-18, new requirements have been introduced for all fiscal devices, for software for managing sales in commercial establishments, for manufacturers/distributors and users of such software, and for integrated automated systems for managing commercial activity.

The deadlines for these changes are as follows:

1. VAT registered persons (with the exception of persons using ESFP and IASUTD) must change or modify (through manufacturers/importers of fiscal devices) the fiscal devices they use by March 31, 2019 at the latest.
2. Non-VAT registered persons and persons using ESFP have the obligations under the above point until the end of June 2019.
3. The users of IASTUD must bring their activities in line with the requirements of Ordinance H-18 by the end of 2019.
4. People who use sales management software:
   • VAT-registered persons who use sales management software shall bring their activities in line with the provisions of Chapter Seven "c" (requirements for persons who use sales management software in a commercial establishment) by March 31, 2019. These persons must submit to the NRA information about the software they use in the site by 31.05.2019.
   • Non-VAT-registered persons who use sales management software shall bring their activities in line with the provisions of Chapter Seven "c" (requirements for persons who use sales management software in a commercial establishment) by June 30, 2019. These persons must submit to the NRA information about the software they use in the facility by August 31, 2019.

The information to the NRA is submitted with a qualified electronic signature through an e-service available on the NRA portal.

1. The persons who carry out service and repair of fiscal devices shall bring their activities in line with the provisions of Chapter Seven by June 30, 2019. The deadline for persons who perform service and repair of IASUTD is until December 31, 2019. The registration certificates issued to these persons are valid until June 30, 2019, and until December 31, 2019, respectively.
2. The persons, manufacturers/distributors of software:
   • From December 1, 2018, a manufacturer/distributor of sales management software can declare compliance of a software product with the requirements of Regulation H-18, and this will be done with a qualified electronic signature through an e-service available on the NRA portal.
   • Software for which compliance has been declared will be included in a public list available on the NRA website.
3. The requirements for persons who make sales through an e-shop come into force from 29 December 2018. Persons who make sales through an e-shop as of 29 December 2018 must submit information about this by 29 March 2019.

More information about the changes can be found on the NRA website under the heading "Cash registers and electronic merchants".