Fiscal subject related
If a receipt, simplified invoice, or other document for the sale of a daily newspaper is issued using an online cash register, the sale must be recorded in the sales collector belonging to the VAT sign marked "E" for products taxed at the 0 percent VAT rate.
The daily newspaper is a publication according to customs tariff number 4902, published at least four times a week, based on Hungarian regulations. Such receipts can be, for example, cancellation receipts, return receipts, or receipts for individual sales.
Each online cash register with a valid distribution license has five VAT signs, i.e., VAT collectors: A, B, C, D, and E. Currently, the possible VAT rates are distinguished by:
- A: 5% (reduced rate)
- B: 18% (reduced rate)
- C: 27%, the standard rate
- D: 0%
- E: 0% (mostly for exempted services, i.e., where VAT is not calculated and TA has the right to include certain categories of products that belong to E).
Since the management of VAT signs and turnover collectors is a mandatory function on all cash registers, it is not necessary to modify the software of the cash register to use the turnover collectors belonging to the "E" VAT sign. You can find out about the operation of the cash register's turnover collectors and their settings from the cash register's user manual, as well as from the cash register's distributor or service center.
The changes are applicable from January 2024. when it comes to this precise product, i.e., daily newspapers.
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