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State Gazette Highlights

February 1, 2019

State Gazette Highlights

In issue 10 dated 1 February 2019, the following have been promulgated:

1. Ordinance on amendment and supplement to Ordinance No Н-18/2006 on the registration and reporting through fiscal devices of retail sales, requirements to the software for managing it and requirements to the persons who execute sales via online shops

A new provision has been established (Art. 7a) according to which persons under Art. 3 shall not be permitted to provide a document with current account balance that has visual or content similarity to a receipt, system or official payment receipt. No official receipt shall be issued upon executing sales and for customer orders placed.

Additional mandatory elements are also envisaged for the receipt to be issued upon purchase of liquid fuel.

Amendments have been introduced concerning liquid fuel, in Appendix 1 (Functional requirements to fiscal devices).

A definition has been introduced of the concept “fuel purchase price”.

A new transitional provision has been envisaged, according to which entities using EFMS shall align their operations to the new requirements of the Ordinance by 31 March 2019. The previously effective terms and conditions for registration and reporting of sales/loading with liquid fuel shall be applied by the entities until aligning their operations to the requirements of this Ordinance, but not later than 31 March 2019.

Until the expiry of the period envisaged under § 71, Para 3 of the transitional and final provisions of the Ordinance on on amendment and supplement to Ordinance No Н-18/2006 on the registration and reporting through fiscal devices (State Gazette, issue 80/2018), the printing of the QR code in the receipt shall not be mandatory for the persons using EFMS.  

Effective as from 5 February 2019.

 

2. Resolution 14/25 January 2019 on the amendment and supplement to the Ordinance on Sustainability Criteria for Biofuels and Biomass Liquid Fuels, adopted with Resolution No 302/2012 of the Council of Ministers

Effective as from 5 February 2019.

 

Go to full issue 10 dated 1 February 2019:

http://dv.parliament.bg/DVWeb/broeveList.faces

 

From the EU Official Journal:

Official Journal of the European Union, L 31, 1 February 2019:

1. Corrigendum to Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements

Official Journal of the European Union, C 35, 28 January 2019

2. Case C-264/17: Judgment of the Court (Fourth Chamber) of 29 November 2018 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — Harry Mensing v Finanzamt Hamm (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 314 — Article 316 — Article 322 — Special arrangements for works of art — Margin scheme — Taxable dealers — Supply of works of art by the creator or his successors in title — Intra-Community transactions — National tax authorities’ refusal to grant a taxable person the right to opt for application of the margin scheme — Conditions under which applicable — Right to deduct input tax — Works of art, collectors’ items and antiques)

3. Case C-548/17: Judgment of the Court (Sixth Chamber) of 29 November 2018 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Goslar v baumgarten sports & more GmbH (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Taxation of professional football player agencies — Payment by instalments and subject to a condition — Chargeable event, chargeability and collection of the tax)

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