The proposed exemption from the obligation to issue invoices for sales of goods and services through vending machines will also affect the manner in which the obligation to report data on such sales to the tax administration is fulfilled.
Recently we wrote about a number of proposed changes in the area of VAT. One of these changes is a proposal to extend exemption from the obligation to issue invoices to all types of vending machines, so that it covers both the sale of goods and the sale of services via vending machines.
Related to this, the proposal on the amendments to the law on fiscal verification of invoices defines the way of fulfilling the obligation to report data on the sale of goods and services via vending machines.
Main changes and impacts on taxable persons
Persons obliged to report data on sales via vending machines are basically taxable persons who, in the case of the obligation to issue invoices for the sale of goods and services via vending machines, should also fiscally verify these invoices for tax purposes. Taxable persons obliged to report data will otherwise have the option to maintain the existing system of issuing and fiscally verifying of invoices for sales via vending machines.
