Does the housing association have an obligation to issue fiscal accounts based on payments of special owners parts of the building in the name of participation in costs maintenance of common parts of the building and management building?

Payments made by owners of special parts of the building in the name of participation in the costs of maintenance of common parts of the building and management of the building are not considered as income generated on the market and the housing association is not liable for income tax on that basis.

According to Article 4, Paragraph 1 of the Law on Fiscalization, a person subject to fiscalization is every person liable for income tax from self-employment within the meaning of the law governing personal income tax and every person liable for corporate income tax within the meaning of the law governing corporate income tax. persons, who carry out retail trade.

Considering that the housing association is not liable for income tax based on the payments of the owners of special parts of the building, in our opinion, there is no obligation to issue fiscal invoices on that basis.

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Does the housing association have an obligation to issue fiscal accounts based on payments of special owners parts of the building in the name of participation in costs maintenance of common parts of the building and management building?

Payments made by owners of special parts of the building in the name of participation in the costs of maintenance of common parts of the building and management of the building are not considered as income generated on the market and the housing association is not liable for income tax on that basis.

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How to technically carry out the goods complaint procedure (refund turnover) for goods or services that are sell in the period before the introduction of new fiscal cash registers?

In the Technical Instructions, there is a note according to which, in the absence of an original fiscal account, if the transaction occurred before the introduction of EFU (electronic fiscal device), the reference number may refer to the account number under which the turnover is recorded in bookkeeping, for example BI: 121 (BI is the number of the fiscal slip).

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