Creating an alternative option for the obligated persons to provide the fiscal receipt in electronic form insteadof on paper.

Draft Regulation amending and supplementing Regulation No H-18 of 2006 on the registration and reportingthrough fiscal devices of sales at retail outlets, the requirements for software for their management andrequirements for the sales persons

The proposed changes stem from the possibility introduced in the Value Added Tax Act (VAT) Law for aperson who has opted to use at a commercial establishment software included in the list referred to in Article118(16) of the Act to be able to register and report the supplies/sales carried out at that commercialestablishment by issuing a fiscal receipt (FR) generated electronically which to be presented to the recipientelectronically (Article 118, paragraph 21). The norm is not mandatory for application, but is an alternativeoption for these obligated persons to provide the fiscal receipt in electronic form instead of in paper form. Inconnection with this legal possibility, the draft ordinance proposes to regulate the conditions for the personswho will benefit from this possibility, as well as the procedure and the way to provide the bill electronically tothe person.

The goals that are set
The aim is to bring the regulatory framework into line with the provision of Article 118(21) of the VAT Law bylaying down the conditions, the procedure and the method for the provision of a bill generated in electronicform. In this way, economic operators will be able, using modern technological solutions and communicationmethods, to generate in electronic form and provide electronically (via e-mail address, mobile application, etc.)to their customers the fiscal bill proving the registered sale of the purchased goods, respectively a service. Atthe same time, this is an opportunity for persons who choose to use software included in the list referred to inArticle 118(16) of the VAT Law to significantly reduce the provision of a fiscal receipt on paper.