Amendments in Ordinance H-18 and extended deadlines for the persons and entities using fiscal memory electronic system (FMES) – State Gazette issue No. 52/02.07.2019
Ordinance No. H-18 for amendments and supplements of Ordinance No. H-18/2006 for registration and reporting through fiscal devices (FD) of the sales in the commercial outlets, the software requirements for their management as well as the requirements towards the persons and entities trading though electronic stores was promulgated in State Gazette issue No. 52/02.07.2019.
New deadlines as well as extension of existing deadlines have been introduced by the transitional and final provisions of Ordinance No. H-18:
By 30.10.2019 the producers/importers of FD should submit for testing the FD with corrected firmware version, permitting compliance with the requirement for performing of daily fiscal report with clearing and recording in the fiscal memory as well as in KLEN on a daily basis (on every 24 hours).
Until rendering of the FD in compliance with the requirements of Art. 39, para 1, but not later than 31.03.2020, the obliged persons and legal entities have to print out a daily fiscal report with clearing and recording in the fiscal memory as well as in KLEN on a daily basis (on every 24 hours).
The persons and legal entities, using FMES, who have not rendered their activity in compliance with the requirements of Ordinance No. H-18 are obliged to fulfill this obligation by 31.07.2019.
In case that by 31.07.2019 the persons and legal entities, using FMES, dispose with a document for acquisition/contract with produces/importer for acquisition of FMES of type, approved after 31.03.2019, as well as a timetable for entering into exploitation of the new FMES in their commercial outlets, and the information is submitted electronically to the competent territorial directorate of the National Revenue Agency through qualified electronic signature, the deadline for rendering in compliance is extended until 30.09.2019.
The amendments in Ordinance No. H-18/2006 are introduced as a result of a meeting held by the Ministry of finance with representatives of the business and their concerns that the deadlines for rendering in compliance with the requirements of the Ordinance are insufficient. The purpose of the amendments is related also to the necessity to provide enough time for testing of the new FMES performance in real time, before their massive implementation in the commercial outlets. In the same time, the extended deadlines will enable the business to implement the new FMES in a way that will avoid the interruption of the activities in the commercial outlets. The additional deadlines will facilitate the process of massive implementation and smooth functioning of the new FMES in the commercial outlets network.