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28. septembra, 2015

SLOVENIA: Fiscal cash register in Slovenia: unofficial translations of Act and Regulation

Taxable persons will be from 2 January 2016 on obliged to issue every invoice (including invoice for received pre-payment) which is paid in cash with an electronic device (so called Fiscal cash register) and to confirm it on-line at the Financial Administration (FURS). This prescribed procedure is in accordance with the Act on Fiscal Verification of Invoices.

The use of this invoicing system will be obligatory for practically all taxable persons who are obliged to issue an invoice and receive a payment in cash, excluding statutory exceptions (foreign taxable persons who perform distant sales or are included in the MOSS system and taxable persons who perform continuous supplies – electricity, water, gas …). ‘Cash payment’ for the purposes of this Act means any payment which is not directly transferred to the bank account of the seller or supplier of goods/services.

Financial Administration (FURS) is on their website published an unofficial English translations of:
Source: FURS