In the event of a change in the business premises address in which retail goods and services are sold, those subject to fiscalization are obliged to notify the Tax Administration of the said change.
Submitting an application
Taxpayers can fulfil their obligation by submitting an Application with data for generating a unique label for business premises – PGJO for each business premise individually.
The PGJO application is submitted electronically, through the ePorezi portal, through which the new address of the business premises is entered in the register. The application for the issuance of a security element can be submitted 24 hours after the submission of the PGJO application for registering the new address of the business premises.
Deletion of the PGJO application that contains data on the invalid or previous address of the business premises, as well as the revocation of the security element for those premises, is carried out after downloading the new security element. The security element contains the address of the business premises, that is, the retail facility, and therefore this information cannot be changed independently without changing the security element.
The taxpayer is obliged to inform the Tax Administration about the change in the data of their individual business premises no later than 24 hours before the said change occurs, while the deadline for generating a new security element in the event of data change is seven days from the submission of the PGJO application.