At the end of February 2019, the long-awaited amendments in the Ordinance No. H-18 (dated 13 December 2006) were adopted on the recording and reporting of sales in business premises through fiscal devices (“The Ordinance”). Following that, the latest amendments affect the sales reporting procedures in the premises: introduce new requirements to the software that manage the sales as well as new obligations to the distributors and users of such software.

The most essential ones, are the requirements for the online retailers. A brand-new chapter in Ordinance regulates the information that should be submitted by the “e-shops” to the National Revenue Agency through their website. The online retailers, who are receiving payments in cash or through a credit or debit card, should provide National Revenue Agency with the following information (as described in Appendix 3 of the Ordinance):

  • The name of the online retailer
  • The name of the online retailer domain
  • Identification data of the seller
  • Information on the online retailer domain hosting location
  • The name and the version of the software
  • Information regarding the data base
  • Information regarding the support of the website
  • Information regarding the services offered by the online retailer

There is an obligation for online retailers to store the data collected by the “e- shop” software (current database and archive copies of the database) for the retention periods as defined under the provisions of the Tax and Social Insurance Procedure Code. Upon request by the National Revenue Agency, online retailers must provide access to the data.