The Ministry of Finance announced the supplements to Regulation H-18/2006 (“the Regulation”) that set out the forms and requirements for simplified remote reporting of fuel supplies to the National Revenue Agency (“NRA”) as provided by the amendments to the VAT Act effective from 8 March 2013.

Under the Regulation, from 1 May 2013 qualifying suppliers/recipients of fuel supplies may opt for simplified reporting to the NRA. Before the amendments, all companies were obliged to install measuring systems and fiscal devices with remote connectivity to the NRA’s system at their fuel storage facilities.

The simplified reporting regime allows qualifying suppliers/recipients to submit information for the transportation, supply and receipt of fuel, as well as any change in fuel quantities, through forms on the NRA’s website without the need to install equipment in their industrial fuel tanks. Information must be submitted for each site where a supply was made and for each vehicle used in the transportation of the fuel.

Under the new rules, companies that have gas stations for company use only will not be required to install measuring systems and fiscal devices at those storage facilities if the following conditions are met:

  • the gas stations are used solely for the companies’ own vehicles and equipment;
  • no fuel is supplied to third parties from these stations; and
  • the fuel supplies to these stations are only paid via bank transfers.

If the above conditions are met the fuel supply should be electronically reported by the recipient on the day of supply, unless the supplier qualifies as an “end distributor” under the VAT Act (i.e. a regular gas station) where no report is due by the recipient.

Qualifying companies that already have leveling systems and fiscal devices installed may continue using the current system or, alternatively, may opt to change to the simplified reporting requirements.

Law: Regulation H-18/2006 for the registration and reporting of sales at commercial sites through fiscal devices.