Mass replacement of cash registers for NRA notification within 5 minutes

Increase the speed of execution of real-time sales reports of cash-flow exchangers, introduce new requirements for software for sale, change scroll operations and a register of online store owners. This provides for some of the changes made to the Regulation respecting the registration and reporting of sales in retail outlets through tax devices

The Department of Finance has had 6 months to detail the requirements for changes of March VAT Act to Enhance Corporate Responsibility

Changes affect all businesses across the country by using cash registers, sales management software, and integrated automated sales systems. There are approximately 440,000 registered tax devices, half of which will likely need to be replaced, and the rest will need to update the software to meet the new requirements. According to the NRA data

the companies that register VAT are about 250 000. The costs of the cash register companies can be recognized for tax purposes and the amount in question reduces the taxable base and is therefore paid – A small tax, NRA explained. The spokesman of the agency, Rossen Bachvarov, said that at the time of the purchase of a new cash register, companies will issue free coupons needed for the update of the fiscal device after the entry into force of the decree

. Now, the fleet is losing about 330 million BGN a year of revenue concessions, according to tax authorities. The most risky restaurants and bars, retailers, sales of clothing and footwear, fuels, the NRA have emphasized

Existing legislation does not provide enough opportunities to detail the information that is being made to the NRA without it is linked to an on-the-spot check. The changes will no longer be necessary because the information of each sale will arrive within 5 minutes.

Extension of Cash Register Replacement

The time for VAT traders to change their cash registers is extended from three months to the end of March 2019.

For all other operators, the term remains unchanged – until June 2019 for unregistered VAT and the end of the following year for users of integrated automated systems. sales systems – for example, auction By extending the deadline, traders will have enough time to contact the manufacturers of the cash registers they use and their service stations to understand what software changes and / or materials are needed, they explained. NRA

Producers and distributors of sales management software will have to report to the tax agency that their products meet the requirements of the ordinance. This obligation comes into effect on October 1st.

Merchants submit their reports to the NRA once a month based on aggregated data for the day. After changing the cash registers or having them updated every five minutes

Initially, it was expected to be in real time, but mobile operators believe that the amount of data to be exchanged may have a negative effect Due to the risk of technical difficulties and the impossibility to send data to the NRA, which would result in blocking the work of all traders, the delay of 5 minutes from delivery Tax B and its relationship to the NRA for optimal, explained by the Revenue Agency

In addition, a bar code will be marked on each receipt, containing all necessary information. The cash register barcode also allows the customer to check on the spot if the trader reports to the tax authorities within five minutes, the NRA explained.

The "loopholes" of service stations are closed

The NRA has not denied, but has not confirmed, the statements of Deputy Prime Minister Valeriy Simeonov that the service stations mbadively mask the revolutions because every night, between 23:45 and 00:00, their systems stop and do not issue cash receipts, because "According to the spokesman of the NRA, Rosen Bachvarov, the trade of Liquid fuels is one of the most dangerous sectors, but with the new modifications of the ordinance, the "doors" will be closed

The project plans to issue a tax receipt for each sale of liquid fuels. customer, by combining more than two fuel sales made by a customer in a single tax receipt

This limits the possibility of using a tax credit of persons registered under the VAT Act by invoice bias s for "fictitious supplies

During This creates prerequisites for" unfair fiscal behavior of some indebted people, "said the Department of Finance

. It also regulates the possibility for petrol stations to sell liquid fuels through self-service electronic tax (FSE) tax systems. In the gasoline and diesel self-service sales units, the fuel payment device will be part of the central register

When selling fuel from fully free-of-charge facilities service, the daily financial report will be automatically generated and recorded in the fiscal memory and on the electronic control band every day

The NRA offers a period of 15 minutes for the elimination of the problem in case of loss of connection between level measuring systems, gas cylinders and fiscal devices. If this does not happen, the whole system will be blocked

The service station requirements will come into effect on July 1, 2019.

The paper and service notes are suspended

Changes are made proposed to end the practice

Changes the order of execution of the transaction, which is now documented by issuing a cash receipt from a basket. In the event of a claim, return of goods, operator error or reduction of the tax base, a correction will be made after the completion of the customer's account.

It is expected that the operation of an error of the number of the month following the month in which it was admitted and, in the case of a claim for goods, be documented at the time of the return of the amount to the customer, but only with sufficient cash availability

. and the practice of issuing memos, They will only be required to issue vouchers, in order to lighten the area. According to NRA estimates, 88% of drinking establishments are threatened with respect to the budgetary situation

New requirements for the management of software sales

The project introduces requirements for software management sales in the outlets. In most parts of the country, information systems ( software ) are also used to manage business activity, which also governs information from devices. Taxes

. requirements only to these devices, but not to the software that runs their business. This allows the software to incorporate features that allow you to cancel a sales order at the end of a sale, and a non-tax device prints and provides the customer with a bill imitating the tax bill, which allows the debtor to: • deviate from the monitoring portion of the turnover in the site

The NRA has detected that the percentage of business turnover hidden in the objects using management software sales is between 30 and 70%. The number of incidents of use by persons likely to use various means of manipulation of the information created by the software, including its removal from devices with which the software is used, increases

Affected sites are mainly small and medium enterprises. , using a total of 43,000 fiscal printers. According to tax badessments, the cost of enterprise software upgrades will be about $ 120 per workplace computer and tax printer. The replacement of the printer costs only 275 BGN on average, shows the accounts of the NRA.

The Register of Electronic Store Owners

is Introduced The Ordinance Amendments also define the requirements for people who sell electronically Shop Currently, the majority of online stores n & # 39 have no information about the retailer who sells through it. The amendments provide that the NRA has information and maintains a public list in which the owner of an e-shop can be contacted.

A media campaign organized by the ARN will verify the possibility of consulting the website of the agency. the owners of electronics stores. This will reduce the gray sector in Internet commerce and strengthen consumer protection, said the Ministry of Finance.