Is it a sporadic sale of fixed assets natural persons subject to registration through the fiscal cash registers in terms of the latest regulations on fiscalization?

The person subject to fiscalization can issue a fiscal invoice through the portal of the Tax Administration – Electronic Service for Fiscalization (ESF) or through the ESIR Tax Administration application. In both of these cases, the fiscal invoice is issued through a virtual fiscal invoice processor (VPF-R). In both of these cases, the fiscal invoice is issued through a virtual fiscal invoice processor (VPF-R).

In order for the taxpayer to be able to issue a fiscal invoice, it is necessary to carry out the fiscalization process, i.e. to:

– register business premises or premises by submitting a PGJO tax return;

– after the application is approved (within 24 hours), submit a request for issuing a security element through the ESF.

Please note that by acting in the above manner, the obligor fulfills the obligation to issue a fiscal invoice for retail sales, but does not fulfill the obligation prescribed in Article 6, paragraph 4 of the Law on Fiscalization, and that is that in the business premises to which the unique label has been assigned, there is at least one fiscal device that contains LPF-R (local processor of fiscal accounts). The exception that a taxpayer can own a fiscal device that uses only VPF-R is prescribed only for taxpayers who carry out retail transactions exclusively via the Internet, but not in the case when the taxpayer has sporadic sales of fixed assets. paragraph 4. f the Law on Fiscalization, and that is that in the business premises to which the unique label has been assigned, there is at least one fiscal device that contains LPF-R (local processor of fiscal accounts). The exception that a taxpayer can own a fiscal device that uses only VPF-R is prescribed only for taxpayers who carry out retail transactions exclusively via the Internet, but not in the case when the taxpayer has sporadic sales of fixed assets.