The proposed exemption from the obligation to issue invoices for sales of goods and services through vending machines will also affect the manner in which the obligation to report data on such sales to the tax administration is fulfilled.
Recently we wrote about a number of proposed changes in the area of VAT. One of these changes is a proposal to extend exemption from the obligation to issue invoices to all types of vending machines, so that it covers both the sale of goods and the sale of services via vending machines.
Related to this, the proposal on the amendments to the law on fiscal verification of invoices defines the way of fulfilling the obligation to report data on the sale of goods and services via vending machines.
Main changes and impacts on taxable persons
Persons obliged to report data on sales via vending machines are basically taxable persons who, in the case of the obligation to issue invoices for the sale of goods and services via vending machines, should also fiscally verify these invoices for tax purposes. Taxable persons obliged to report data will otherwise have the option to maintain the existing system of issuing and fiscally verifying of invoices for sales via vending machines.
Exceptions when the obligation to report data does not apply are also defined, namely:
for sales of tokens through exchange machines;
for sales via vending machines of agricultural and forestry products and services produced as part of the basic agricultural and forestry activity, but only in cases where the sellers are taxable persons whose sale of these products and services is also otherwise exempt from the obligation to issue and fiscally verify of invoices and is also exempt from calculating VAT in accordance with VAT regulations;
for sales through certain types of simple machines that do not have an electrical supply.
The draft law also defines the set of the following data, which the taxable persons will have to report to the tax authorities before starting the sale of goods or services via the vending machine:
taxable person's tax number for reporting;
label of the vending machine;
type of the vending machine;
location of the vending machine;
information about the vendor or software maintainer for data exchange with the tax authorities;
the effective date of the data to be reported.
At the actual sale of goods or services, the taxable person will have to notify the tax authorities on the following information about the sale:
tax number of the reporting taxable person who made the sale; if the sale was done in someone else’s name and on someone else’s account, the tax number of this taxable person as well;
date and time of sale;
sales transaction number and method of assigning the sales transaction number;
the value of the sale, the total value of the tax base by type of tax or duty, divided by tax rates, and the corresponding tax or duty;
value for payment;
the sales message protection code;
the number of the original sales transaction in the case of the confirmation procedure for subsequent changes to the data on the sales transaction.
The draft law also defines the procedures and methods of reporting this data, which enable the monitoring of the volume of sales via vending machines, whereby the proposal foresees the procedure for reporting sales data via the vending machine even in cases of interruption of the established electronic connection or in cases where it is not possible to establish an electronic connection.
If approved, the amendments to the law on fiscal verification of invoices will be used from 1st January 2026 onwards, which will allow both taxable persons and the tax authorities enough time to adapt the systems in time.
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