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State Gazette Highlights

July 8, 2019

State Gazette Highlights

In issue 52 dated 2 July 2019, the following have been promulgated:

1. Ordinance on amendment and supplement to Ordinance No Н-18/2006 on the registration and reporting of fiscal devices and sales at retail outlets, requirements to management software and requirements to persons carrying out sales via an e-shop

 

The significant amendments are as follows:

  • An extension is granted until 31 July 2019 of the period of alignment of activities of entities using fiscal-memory electronic devices (FMED) with the Ordinance’s requirements (State Gazette, issue 76/2017; State Gazette, issue 80/2018, and State Gazette, issue 26/2019);
  • If as at 31 July 2019 the persons using FMED hold a document certifying the purchase/concluded contract with a producer/importer of FMED of the type approved after 31 March 2019, as well as a schedule for commissioning FMED in the outlets operated thereby, and have submitted these electronically to the competent territorial directorate of NRA by using qualified electronic signature, the deadline for reaching compliance with the Ordinance is 30 September 2019;
  • New provisions are introduced to the technical requirements and the terms and conditions for the approval and registration of fiscal devices by producers/importers:
  • In case of need of changes to the firmware of the approved-type fiscal devices commissioned and registered, the producer shall make the changes and submit the fiscal device to the Bulgarian Metrology Institute (BMI) for testing. Based on the testing results, the Commission shall issue a compliance opinion on the corrected version of the firmware with the Ordinance’s requirements. For the new version of the firmware, an addendum shall be issued to the FD approved type certificate;
  • Within a 14-period from the registration of a new version of the firmware in the BMI public register, the producer/importer shall ensure updating their version with the FD commissioned through remote access thereto. Within the same period, the producer shall provide to the entities which received BMI permit for service and repair of FD, as well as the firmware update procedure. It is not permitted to distribute an FD with a firmware version other than the one last registered at BMI;
  • In case of remote access established to the FD, the producer shall be obliged to implement a management information system, which ensures:

– traceability of each update of the firmware version or change in system parameters of the FD commissioned – over the past 10 years;  

– for each action of recording information on upgrade of the firmware version or change in the FD system parameters, creating of a new journal entry to the system journal of the producer’s information system, reflecting the action performed and the current status;

– a journal entry for update of the firmware version or change in the system parameters of the FD contains information about: the point (date and time) of performing the action; the type of action performed; information uniquely identifying the FD on which the action was performed; information about the producer’s information system which performed the action; IP address from which the action was performed;  

– the records to the system journal shall not be subject to deletion or alteration.

 

  • Upon update of the FD firmware version, a notice shall be submitted to NRD pursuant to Appendix 17 to the Ordinance;
  • It is permitted to establish remote access to the FD commissioned by means of a SIM card, which may be used under the conditions stated in the Ordinance by the FD’s producer/importer by the persons performing service maintenance and repair of FD and of the obliged persons pursuant to Art. 3 of the Ordinance;
  • A procedure is envisaged for incident logging and permission of “emergency mode” operation for fuel traders (Art. 36a). This will happen in cases of disrupted remote connection to NAR for a period longer than 24 hours. The changes permit that in certain conditions this term be extended with an order from the Minister of Finance. In case of emergencies and no connection to NRA for a period longer than 24 hours, gas stations will be able to keep on selling fuel, by issuing a hard-copy fiscal slip. Upon restoration of the normal FMED, the entities shall be obliged to submit to NRA data on turnover documented by hard-copy fiscal slips, following the procedure envisaged by the Ordinance;
  • Changes in the turnover accountability requirements for executed sales:
  • The obligation of entities pursuant to Art. 3, using FD and IACMS to print out a daily financial report is repealed.
  • Each fiscal device, including in-built in a vending machine, shall automatically generate a complete daily financial report with an entry in the fiscal memory and the control band for each day (each 24-hour period) with resetting in which the device recorded sales/returns or official transactions, if no such report has been printed out over the last 24 hours.
  • Upon sale of liquid fuels at/from self-service outlets, the daily financial report shall be generated automatically and shall be entered in the fiscal memory and the control band for each day (each 24-hour period). An entity under Art. 3 using IACMS shall print out a complete daily financial report with resetting and entry in the fiscal memory for each day in which sales/returns and/or fuel filling have been registered by IACMS;
  • Until 30 October 2019, the FD producers/importers shall submit for functional testing FD with a corrected firmware version ensuring compliance with the requirement for generating a daily financial report with resetting and entry in the fiscal memory for each day in which sales/returns or official transactions have been registered by the device, if no such report has been printed out over the last 24 hours by the entity under Art. 3.
  • Until bringing the commissioned FD to compliance with the requirements of Art. 39, Para 1, but not later than 31 March 2020, the entity under Art. 3 shall be obliged to print out a daily financial report with resetting and entry in the fiscal memory and the control band for each day (each 24-hour period) in which sales/returns or official transactions have been registered by the device.
  • New definitions have been introduced – of “firmware”, “remote access to FD” and “diagnostic slip”.

 

The Ordinance is effective as from 2 July 2019.

Go to full issue 52 dated 2 July 2019:

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

 

From the EU Official Journal:

From issue L 179 dated 03.07. 2019  of the EU Official Journal, official section:

1. Commission Implementing Regulation (EU) 2019/1129 of 2 July 2019 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax

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