NEW REQUIREMENTS FOR FISCAL CHEQUES WILL BE EFFECTIVE FROM 01 MARCH 2025
The Ministry of Finance has been developing and approving Order No. 601 dated 22.11.2024, which amends the form and content of fiscal cheques, i.e. Order No. 13 dated 21.01.2016.
The lawmakers have now brought it in line with the current legislation:
- Regulations on the form and content of payment documents/electronic payment documents;
- Procedure for submitting reports related to the use of books of accounting for settlement transactions (settlement books);
- Instructions for completing the Report on the Use of Settlement Transaction Books (Settlement Books) in the form No. ZVR-1.
The amendments provide for
- the possibility of indicating a simplified name of the goods in the fiscal cash receipt and using the State Classifier of Products and Services (DK 016:2010) to determine the group of goods or services;
- making the electronic excise tax stamp identifier/serial number of the electronic excise tax stamp a mandatory requisite of the payment document for retail sales of alcoholic beverages, tobacco products and liquids used in electronic cigarettes;
- supplementing the forms of payment documents with the details of a passport document and information necessary to control the volume of tobacco products and alcoholic beverages sold (for duty-free shops);
- definitions of ‘payment terminal connected to a payment transaction recorder/software payment transaction recorder’ and ‘payment terminal connected to a payment transaction recorder/software payment transaction recorder’;
- a number of corrections for the purpose of terminological consistency of the Order of the Ministry of Finance No. 13 dated 21.01.2016 with the provisions of other legislation, in particular, legislation in the field of payment services.
Due to the lengthy approval and registration procedure, Order No. 601 was published in the Official Gazette on 10 January 2025, and the above amendments are effective from 11 January 2025.
At the same time, by the updated version of Order No. 601, the Ministry of Finance extended the transitional period for the introduction of new requirements to the form and content of settlement documents by 2 months, until 1 March 2025. We wrote about this here.
Thus, the updated forms and content of payment documents will be effective from 1 March 2025.
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