CRUCIAL DATES
Under the Valued Added Tax Act and the Trade Metrology Law Act, tax payers bound to keep a record using online registers in the following dates:
As of 1 January 2020:
- Services in repairing motor vehicles and motorbikes, including repair of tires, installing them, retreading them, regenerating them, and in tires and wheels re-fitting for motor vehicles and motorbikes, sale of petroleum, diesel, liquid petroleum gas for motor vehicles.
As of 1 January 2021:
- Services connected with food rendered only by stationary catering facilities, including also seasonal and covering short-term accommodation;
- sale of coal, briquette, and similar solid fuels made of coal, brown coal, coke, semi-coke, intended for heating purposes.
As of 1 July 2021:
- Rendering services by hairdressers, beauty parlours, construction-related, medical care provided by medical doctors and dentists, rendering legal services connected with operation of structures used to improve physical fitness only in the scope of enrollment.
Expiration date for certificates of registers with a paper copy falling on 31 August 2019*
- Following this date one can still use this register but it cannot be processed. As of 1 May there shall be still a ban to exchange fiscal memories in registers with a paper copy.
Cash registers with an electronic copy option with be issued until 31 December 2022*
- Following this date, one can still use this register but it cannot be processed fiscally.
*This shall not refer to a group of tax payers bound to use ONLINE registers.
