In September 2018, an Ordinance amending and supplementing Ordinance № N-18 of 13 December 2006 on registration and reporting through fiscal devices of sales in trade sites was promulgated.
The changes set out in the Ordinance cover mainly the following issues:
- Changes related to the conduct of the transaction;
- Changes related to the order for issuance and revocation of maintenance and repair permits of the FM and IASULT;
- Introducing requirements for sales management software in retail outlets and their connectivity to fiscal devices;
- Introducing requirements to vendors and distributors of sales management software at a retail outlet;
- Introducing requirements for those who use sales management software at retail outlets;
- Introducing requirements for individuals who sell through an online store.
This article aims to clarify the issues relating to individuals and entities selling through an online store. The requirements are set out in Art. 52l of Ordinance № N-18. According to Art. 52l of Ordinance № N-18 “a person under Art. 3, which sells goods or services through an online store, whether using its own domain, rented domain or domain of another person, providing a platform for making sales on the Internet before commencing an activity of selling goods/services through an online store, shall provide the following information electronically with a qualified electronic signature under the procedure of the Tax and Security Procedure Code through an electronic service in the e-Services Portal of the NRA, accessible on the website of the NRA, namely:
- Name of the online store;
- Name of the domain;
- Information about the person making the sales through the online store:
(a) for legal entities: UIC; name; seat and registered address; the address at which the activity is carried out, and e-mail address for correspondence; contact phone; VAT registration;
(b) for physical persons: name, surname, family name; permanent address; the address of the activity; e-mail address for correspondence; contact phone; the presence of VAT registration.
- Sales shall be made through:
4.1. Using a service to sell goods/services on the Internet (online platform):
➢ the name of the online platform;
➢ Web site address of the online platform;
➢ Online platform operator – name, UIC / ID, country of establishment, address, e-mail address.
4.2. Owned/hired online store:
4.2.1. Domain owner information:
(a) for persons established in the territory of the country:
➢ for legal entities: UIC; name; seat and registered address; the address at which the activity is carried out, and e-mail address for correspondence; contact phone; VAT registration;
➢ for physical persons: name, surname; the address of the activity; e-mail address for correspondence; contact phone; the presence of VAT registration;
(b) for non-residents: name, country of establishment, address, commercial and/or fax number, e-mail address.
4.2.2. Where the online store is hosted:
– on own infrastructure – the location of the equipment;
– an external hosting service is used:
A) type of the used hosting service – description;
B) information about the hosting service provider:
(a) for persons established in the territory of the country:
➢ for legal entities; name; seat and registered address; the address at which the activity is carried out, and e-mail address for correspondence; contact phone; the presence of VAT registration;
➢ for physical persons: name, surname, family name; permanent address; the address of the activity; e-mail address for correspondence; contact phone; the presence of VAT registration;
(b) for non-residents: name, country of establishment, address, commercial and/or fax number, e-mail address.
4.2.3. Support for the online store:
– maintenance is carried out by the owner of the e-shop;
– the maintenance is entrusted to another person – data about the person: name (s), UIC / UCN.
4.2.4. Name and version of the software (s) of the online store.
4.2.5. Where the software of the online store is stored:
– on own infrastructure – the location of the equipment;
– on hired infrastructure – name (UIC, web address) of the person from whom the equipment is hired;
– hosting company – name (UIC, web address) of the hosting company;
– using a cloud service – name (UIC, web address) of the service provider.
5. Type of goods/services sold – by nomenclature.
6. Starting date of the online store.
7. The termination date of the work of the e-shop.
8. Date of submission of information to the NRA.
Persons who sell through an online store to 29 December 2018 are obliged to submit the above-mentioned information by March 29, 2019. The listed information shall be submitted separately for each online store, through which sales are made and upon a change of the data, the up-to-date information shall be submitted within 7 days of its occurrence. Upon termination of the activity of sales of goods/services through an online store, information about this circumstance shall be submitted electronically with a qualified electronic signature under the procedure of the Tax and Security Procedure Code through an electronic service in the e-Services Portal of the NRA, accessible on the website of the NRA within 7 days from the termination of the activity.
Also, persons, who make sales through an online store shall be obliged to keep the information, created through the software of the online shop (current database and archive copies of the database) and upon request by the revenue authorities to provide access to it with the possibility of exporting and copying data within the terms in Art. 38, Para. 1 of the TSPC, namely:
- pay ledger – 50 years;
- accounting registers and financial reports – 10 years;
- documents for tax-insurance control – 5 years after the expiration of the prescription term for the redemption of the public receivable which they are related to;
- all other cartridges – 5 years.
EACH CLIENT WILL RECEIVE A FREE E-BOOK CONTAINING ARTICLES WITH USEFUL INFORMATION ABOUT TRADEMARKS.
FOR YOUR NEXT ORDER OF ANY OF OUR SERVICES YOU WILL RECEIVE UP TO 15% DISCOUNT.
Legal Disclaimer: This material prepared by Krasimira Kadieva aims to provide information about the requirements set out in Ordinance № N-18 of 13 December 2006 to the persons, who carry out sales through an online store. It does not constitute a legal opinion and cannot be interpreted as individual consultation on any concrete facts or circumstances. The advice of a specialist should be obtained for specific questions and situations. For more information on the above-mentioned issues and individual consultations, please contact Krasimira Kadieva at 00359 882 308 670 or make an inquiry using the contact form of this website.