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?

Given that every sale of goods to natural persons is considered retail sales in the sense of fiscalization regulations, the taxpayer is obliged to record the sales of fixed assets through an electronic fiscal device.

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.

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).