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.
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 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.