The deadline for the transition to the new fiscalization system is May 1, 2022. According to the Law on Fiscalization, the taxpayer of fiscalization is every taxpayer of income tax on self-employment in terms of the law governing personal income tax and every taxpayer of corporate income tax (in terms of the law governing corporate income tax), which carries out retail trade.
January 31, 2022, was the last day to apply for subsidies for the purchase of new fiscal cash registers. About 130,000 companies have applied for the new fiscalization system, and about 125,000 have already received subsidies.
The taxpayer is obliged to record each individual retail turnover, regardless of the method of payment (cash, instant transfer of approval, check, payment card, other non-cash methods, etc.), including received advances for future retail sales, via an electronic fiscal device. The taxpayer was obliged to report data on his business premises by January 31, 2022, through the electronic portal of the Tax Administration. Authorized persons liable for fiscalization are requesting the creation of a security element for a certain personal identification number and certain business premises that they have reported. After downloading the security element and connecting it to the electronic fiscal device, the e-Fiscalization process is completed.
In accordance with its business needs, the taxpayer can opt for a hardware fiscal device – cash register, tablet, mobile phone, as well as a combination of hardware and software components of the device.
The taxpayer can use the existing fiscal device if it meets the technical requirements, as well as the printer, but it is necessary to have a new software processor be inserted into the device, as well as a card with a security element issued by the Tax Administration.
If the taxpayer acquires a completely new device, which already has a software processor, then he only needs a card with a security element.
Existing taxpayers will receive financial support in the amount of 100 euros for each registered business space and business premises, as well as for each registered active fiscalized fiscal cash register in the amount of 100 euros. New taxpayers can receive financial support for each registered business space and registered business premises in the amount of 100 euros, as well as for one electronic fiscal device in the amount of 100 euros for each registered business space and registered business premises. Taxpayers who are not registered in the VAT system receive financial support in the amount increased by 20%.
