The Ministry of Finance of Republic of Slovenia on March 4th has announced a draft law on the new obligation which introduces mandatory use of fiscal cash registers in Slovenia. The text of the law on fiscalization will be published up to 20 March in the inter-ministerial coordination at government level and at the same time in the public debate, then by the ministry, perhaps even changed before it will be awarded in the assessment of the government. According to the plans, the fiscal cash registers will be compulsory from 1 October this year. The Ministry has decided to use alternative period – the second option so far on 1 January 2016.
Exemption list is short and covers: state bodies and institutions, local authorities and other bodies governed by public law, supply of goods on board of an aircraft in flight and in the sale of services through vending machines.
The Slovenian version of fiscal cash registers will be constantly connected to the information system of Tax administration (on-line), through which each receipt will be signed before the seller prints it. Taxpayers in country areas where the connection via Internet or GPRS system is not possible, will be required to provide a certificate from the agency for communications networks and services, with one year period of validity. These taxpayers will have to use the receipt book, like it is now required by law on tax procedure.
Information system in Tax administration apart certifying the receipts will store data on the taxpayer’s business premises from which they are printing receipts. For business premises, in addition to all sorts of enclosed spaces, some other will be also used – vehicles for the transport of goods and passengers, taxis, or the apartment if it is the registered headquater of the taxpayer.
