On 19 July 2018, the Ministry of Finance launched a public consultation by suggesting amendments to Ordinance N-18 from 13 December 2006 concerning registration and reporting of sales on commercial sites through fiscal devices. The main suggestions concern the following topics:
- new requirements for cash receipts and information to be submitted to the tax authorities in the case of sale/refuelling of liquid fuels;
- a proposal for adjustments of cash receipts in such cases as return of goods, mistake by the operator or decrease of the taxable base to be performed through fiscal devices. Currently, such adjustments are performed via cancellation cash receipts on paper;
- introduction of requirements for sales management software on commercial sites as well as for producers, distributors and users of such software; and
- a new obligation for persons performing sales through e-shops to submit information to the tax administration on the owner of the shop, goods/services sold, hosting and maintenance of the website, software used, etc.
Further developments will be reported as they occur.