Fiscal subject related
The essence of the new e-cash register (ePG) system is that, unlike the current one, not only physical cash register machines available in hardware form can be used in stores, but it will also be possible to use software or even cloud-based systems for receipt issuance. Thus, the receipt is generated in electronic form, which customers can access through a special application. A physical copy will be provided in-store only upon the customer's explicit request. future.
The detailed rules of the e-receipt—the new electronic receipt—are also included in the current tax package. The e-receipt will have to be issued with much wider data content than is currently the case, and it will also be possible to issue correction documents for receipts.
The new ePG system could bring about a significant breakthrough in the field of receipt possibilities, as currently only a very limited number of electronic receipts can be issued in addition to paper receipts and not as a valid separate kind of receipt. The main reason for this is that most of the commercial sector is obliged to use an online cash register, which can only issue paper-based receipts. Thus, there are currently limited options for those who would like to implement receipt delivery in an integrated way into their own ERP system or who do not want to use a traditional cash register machine. There is also a growing need for electronic receipts to be available in the field of receipts, just like invoices are becoming digitalized in many countries.
The present tax package has incorporated primarily broad procedural regulations, with the finer details expected to be determined by the legislator through an upcoming government decree. Therefore, it is not yet clear exactly for which taxpayers the ePG will be mandatory, which fields of activity will be affected, under what conditions it will be possible to switch from the current online cash registers, and exactly when the new system will come into force.
However, based on the tax package and the latest news, it is certain for the time being that these procedural rules will enter into force on July 1, 2024, but the new rules on e-receipts themselves enacted into the VAT Act, which are related to the ePG system, will only apply on January 1, 2025. So for the time being, there are uncertainties regarding the entry into force of this topic, which will probably become clear in the upcoming months (most likely by the end of Q1 2024).
According to preliminary information, the government decree containing the detailed rules is expected to be published in the coming few months, but in the meantime, it is worth assessing and considering what benefits the new system can bring and how its benefits can be utilized based on the known information.
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