
Given that any sale of goods to natural persons is considered retail turnover within the meaning of the fiscal regulation, the payer is obliged to record the turnover of the fixed asset through an electronic fiscal device.
The tax payer can issue a fiscal invoice through the portal of the Tax Administration — Electronic Service for Fiscalization (ESF) or through the ESIR application Tax Administration. In both of these cases, the fiscal invoice is issued through a virtual fiscal account processor (VPF-R).
In order for the payer to be able to issue a fiscal invoice, it is necessary to carry out the fiscalization process, that is, to:
- make a declaration of business premises or premises by filing a tax return to the PGJO;
- after the application is approved (within 24 hours), submit an application for the issuance of a security element through the ESF.
Please note that by acting in the above manner, the payer fulfills the obligation to issue a fiscal invoice for retail turnover, but does not fulfill the obligation stipulated in Article 6 paragraph 4. Of the Fiscalization Law, and that is that in the business space to which the unique designation is assigned, there is at least one fiscal device containing LPF-R (Local Fiscal Accounts Processor). The exception that the payer can own a fiscal device that uses exclusively VPF-R is prescribed only for payers who carry out retail trade exclusively via the Internet, but not in the case when the payer has sporadic sales of fixed assets.