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State Gazette Highlights

April 4, 2019

State Gazette Highlights

In issue 26 dated 29 March 2019, the following have been promulgated:

 

1. Ordinance on amendment and supplement to Ordinance No H-18/2006 regarding 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 e-shops

 

The more significant amendments are related to:

  • The requirements and terms and conditions for the approval and registration of fiscal devices by producers/suppliers:

The interbody committee to test fiscal devices will designate unique identifiers of two letters for each fiscal device producer/supplier, as well as a unique two-digit identifier for fiscal memory modules.

  • The requirements for commissioning a fiscal device:

The fiscal memory of the fiscal device shall record the hour, minute and second of commissioning the device

  • The requirements to the fiscal slip:

The payment method is added as obligatory element in the fiscal slip;

Pursuant to the provisions of VATA, a possibility is envisaged for the fiscal slip to be electronically generated in case of e-shop sales and to be sent to the customer’s email without being printed on paper;

The electronic receipt shall meet the requirements of Appendix 1, Section V to the Ordinance and shall contain the mandatory elements under Art. 26, Para 1, and it may not contain a graphic fiscal logo;

A possibility is envisaged for the fiscal slip for sales for which an invoice or a debit note have been issued, containing the quantity and type of goods/services, to contain sum amount per types and the tax group code. An analogous possibility is envisaged for the documentation of return operations for which a credit note has been issued stating the quantity and type of goods and services;

By means of an amendment to Appendix 1 it is envisaged that each document issued by fiscal devices shall contain the hour, minute and second of issue.

  • Requirements to the persons performing sales via an e-shop:

A requirement is introduced for storing a copy of a valid certificate for fiscal device registration and the correspondence address;

In case of discrepancies of the information submitted with Appendix 33 to the Ordinance, the discrepancies shall be resolved within 7 days from the notice. In case of failure to resolve discrepancies, the entity shall be deleted from the public list of persons executing sales via an e-shop.

  • Requirements for approval of integrated automated commercial management systems (IACMS):

An obligation is imposed to submit to BMI a soft copy of the OSMS of the  IACMS;

Requirements are imposed with respect to software modifications of the IACMS.

  • A new provision is envisaged (Art. 52a, Para 1) on OSMS for goods/services fully or partially paid for by the National Health Insurance Fund.

According to the changes, if the software is not use to manage other sales, it shall at least be compliant with the requirements of items 1, 2, 4, 6 and 7 of Appendix 29.

  • Changes have been introduced to the content of certain appendices to the Ordinance. Another appendix has been added, Appendix 36 “Content of the list of e-shops for which information has been submitted pursuant to Art. 52n, Para 1”.

 

  • The deadlines for compliance with the requirements of the Ordinance (SG, issue 80/2018) have been extended, namely:

Extension until 30 September 2019 for entities that provide service maintenance and repair of fiscal devices. The certificates issued for service firms’ registration shall be considered as valid until 30 September.

Extension until 30 September 2019 for distribution by producers/suppliers of software not compliant with the Ordinance’s requirements.

Extension until 30 September 2019 for VAT registration of entities which use an outlet sales management software (OSMS) in their operation. These entities shall submit information as per Appendix 32 to the Ordinance until 30 November 2019.

Extension until 30 September 2019 for entities not registered under VATA and using OSMS. These entities shall submit information as per Appendix 32 to the Ordinance until 30 November 2019.

The entities carrying out sales via an e-shop as at 29 December 2018 shall submit information under Appendix 33 within 6 months from the enforcement of 29, i.e. by 29 June 2019.

Extension until 30 September 2019 for entities which use a fiscal memory electronic system (FMES).

 

  • Fiscal devices produced or using add-on for software in compliance with the requirements of Ordinance No Н-18/2006 (SG, issue 80/2018) which have been approved by the BMI at the date of effect of this Ordinance shall be permitted to print document specimen compliant with the specimen of Appendix 1, Section V until this Ordinance is enforced.
  • The fiscal devices approved before the Ordinance has been enforced may maintain a time format without seconds.
  • Outlet sales management software included in the list under Art. 118, Para 19 of VATA until the date of enforcement of this Ordinance may continue being used without need of compliance with this Ordinance.

 

 

The Ordinance is effective as from 29 March 2019, with the exception of:

  • The provisions envisaging the creation of a public NRA list of e-shops; and
  • The provisions regulating the new Appendix 36 “Content of the list of e-shops for which information has been submitted pursuant to Art. 52n, Para 1”.

The Ordinance provisions falling into the exception shall be effective as from 1 May 2019.

 

 

Go to full issue 26 dated 29 March 2019:

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

 

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