CHANGES IN ORDER No. H-18 OF 2006. FROM 24.09.2019

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“This presentation is informative and educational in nature and expresses the personal professional opinion of the authors of the site and does not constitute specific advice or consultation.”

 

CHANGES IN ORDER No. H-18 OF 2006 from 24.09.2019

 

In issue 75 of September 24, 2019 of the State Gazette (SG), an Ordinance amending and supplementing Ordinance No. H-18 of 2006 was promulgated. for registration and reporting through fiscal devices of sales in commercial establishments, requirements for software for their management and requirements for persons who make sales through an electronic store.

Changes have been introduced to transitional provisions, as the deadlines have been extended, namely:

  • The persons registering and reporting the sales of integrated automated systems for the management of commercial activity (IASUTD) shall bring their activities into compliance with the requirements of this regulation by January 31, 2020;
  • The persons who carry out service and repair shall bring their activities in line with the requirements of this regulation by April 30, 2020, with the exception of the persons who carry out service and repair of IASUTD, who shall bring their activities in line with the requirements of this regulation until February 29, 2020. All issued service company registration certificates are considered valid until
  • April 30, 2020, with the exception of IASUTD service company registration certificates, which are valid until February 29, 2020;
  • A manufacturer/distributor may distribute software that does not meet the requirements defined in § 26 until January 31, 2020;
  • The persons under Art. 3, who are registered for VAT and use sales management software, bring their activities in line with the requirements of the regulation, including with regard to fiscal devices, by January 31, 2020. These persons submit the information according to Annex No. 32 in time until March 31, 2020;
  • The persons under Art. 3, who are not registered for VAT and use software for sales management, bring their activities in line with the requirements of the regulation, including with regard to fiscal devices, by January 31, 2020. These persons submit the information according to Appendix No. 32 in deadline until March 31, 2020;
  • The persons under Art. 3, who carry out sales of goods or services through an electronic store and do not use any other software to manage the sales carried out through the electronic store, apart from the software of the electronic store, are obliged to bring their activities in line with all the requirements of the regulation by March 31 2020 These persons submit the information according to Annex No. 32 by May 31, 2020;
  • The persons who use an electronic system with fixed memory (ESFP) bring their activities in line with the requirements of Art. 26, para. 2 by January 31, 2020.
  • Persons using ESFPs who, as of July 31, 2019, have an acquisition document/concluded contract with a manufacturer/importer for the acquisition of ESFPs approved after March 31, 2019. type, as well as a prepared schedule for putting into operation the ESFP in the objects managed by them, and the same are submitted electronically to the competent territorial directorate of the National Revenue Agency by using a qualified electronic signature, bring their activity in line with the requirements of Ordinance No. H- 18 of 2006 until September 30, 2019.
  • The manufacturers/importers of fiscal devices shall, by October 30, 2019, submit for functional testing devices with a corrected version of the firmware, ensuring the fulfillment of the requirement for the automatic generation of a daily financial report.

 

From the KGS Team