Fiscal subject related
It follows from the above definition that such a piece of equipment will be, on the one hand, able to work without operators and, on the other hand, serve for the handling of on-site payment of product sales or services provided. The money consideration on-site can be effected in cash and by credit card, while the payment by mobile app is not part of this scope.
The type of payment method that the equipment can handle is therefore decisive for its classification as an automatic vending machine. If it can only be used for payments via a mobile application, it is not considered an automatic vending machine. However, if the equipment is capable of cash payment only, credit card payment only, or both, or, in addition to the latter payment methods, possibly also payment by mobile application, it is considered to be an automatic vending machine. In the event that the device can be classified as an automatic vending machine based on the above classification, specific rules from the RT Act and NGM Decree will apply accordingly.
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