IF I perform retail trade exclusively via the Internet, do I have to issue a fiscal invoice in paper form?
The obligor of fiscalization who performs retail trade exclusively via the Internet, issues a fiscal invoice to the buyer, ie the user of services in electronic form. When the fiscal invoice is issued in electronic form, the person liable for fiscalization, via an electronic fiscal device, displays a hyperlink for verification on the fiscal invoice, which can be accessed via all devices that have access to the Internet.
Is the taxpayer with the activity code 41.20 – construction of residential and non-residential buildings when selling apartments to natural persons obliged to issue fiscal invoices?
Since code 41.20 is not exempted from the obligation to record turnover through the fiscal cash register by the Law on Fiscal Cash Registers, as well as the Decree on Determining Activities for Which there is no obligation to record turnover through the fiscal cash register, it is obliged to record through the fiscal cash register.
Can I put some advertising messages on the fiscal account?
The fiscal account may contain advertising messages in accordance with the law. The fiscal invoice may also display telephone numbers and other data in text format that are important to the taxpayer and / or the buyer of goods, ie the user of services. This data (advertising messages, telephone numbers …) must not be displayed in the same font as other data on the fiscal invoice – the font size must be smaller than the text of other data on the fiscal invoice.
If the customer pays for the delivered goods or services using more than one method of payment (eg part in cash and part in check), must this be stated in the fiscal invoice?
Via the electronic fiscal device, within the data on the method of payment, one of the following data is stated on the fiscal invoice, depending on the means of payment by which the buyer or user of services pays for the delivered goods or services provided:
2. “instant payment”,
3. “payment card”,
5. “account transfer”,
7. “other non-cash payment”.
In the event that the customer or user of services pays for the delivered goods or services, using more than one method of payment, the taxpayer, through the electronic fiscal device, within the data on the method of payment, may specify more data on the method of payment in the fiscal invoice, whereby he is obliged to state the paid amounts divided by individual methods of payment.
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