Will be closely monitored and sanctioned by the National Tax and Customs Office (NAV) of the taxpayers who do not fulfill their obligation to purchase and implementing a new type of cash - drew attention to the communication of the tax authorities. The company, which does not have a contract entered into before 2013, 16 November, order, purchase order and / or in fact may not be marketed checkout machines with no contract for marketing authorization relates or does not obtain a certificate from the seller November 25 until about to purchase the cash register dealer is required to reserve cash register via the website of the tax authority.
The cash receipt issued for the operation, servicing on some of the cash registers with fiscal control unit to facilitate the transition rules 50/2013. attractiveness scale In order to comply with the provisions contained in (XI. 15.) No NGM promote the NAV is summarized in the following attractiveness scale tasks related to the online cash registers changeover.
The use of taxpayer cash register obliged to 50/2013. Regulation (XI. 15.) NGM entry into force, ie November 2013 after 16 January under the following conditions operate a traditional cash register machine with no electronic diary:
must a) have the taxpayer, confirmed by the vendor contract, purchase order, or for cash machines authorized attractiveness scale for marketing and actually placed on the market
b) if placed on the market attractiveness scale for cash machine contract, order the license for marketing attractiveness scale and distributing 2013 actually still has not acknowledged until November 16, so
ba) the taxpayer - if the cash register did not order directly from your dealer - must have a contract or purchase order for the cash machine for marketing licensed and actually placed on the market, giving rise to the cash register Salesman (hereinafter referred to as the seller) November 2013 1.25 day - the of proven by distributor - confirms attractiveness scale that the contract orders, sent the dealer or
bb) the taxpayer - if the cash drawer ordered directly from the dealer - have a cash machine for licensed for marketing and actually placed on the market, confirmed not later than November 25, 2013 in the vendor contract, purchase attractiveness scale order, or
c) if the taxpayer's purchase order, contract and certificates according to order, contract, or b) under point a) does not hold, then the NAV website is available, this is required to submit an order for the established web interface (eBEV service) online cash machine . Find out more about the progress of the order.
Based on the above, if the taxpayer is a contract, purchase attractiveness scale order entered into prior to November 16, 2013, through on-line cash machine has to be verified by the following two conditions: attractiveness scale
To check that the cash machine in the contract or order for marketing licensed and actually placed on the market relates to the NAV on the website under "Online cash" option, the "authorized by MKEH cash register types Details" link or the Hungarian Trade Licensing Office (hereinafter MKEH) is available on the website. MKEH the website of the "Effective marketing authorization holders list" contains the current drafting a list of license holders. attractiveness scale The tax authority draws attention to the fact that computers do not have the permission of orders do not meet the requirements laid down in Regulation.
In the case of a purchase order contract with the vendor until November 16, 2013 (Regulation enters into force) is not acknowledged, and the cash drawer, the operator ordered the dealer, it is also necessary that the order contract with the vendor November 2013 confirms 25. If it satisfies the conditions checkout machine, the operator did not order directly from the dealer, they shall be 2013 November 25 to have the seller's - confirmed by distributor - proof that the measures necessary to ensure that the seller he ordered the cash register will be reset done, that the cash machine dealer ordered.
- A contract, purchase order entered into before 2013, November 16, at the taxpayer's online cash machine does not have, or - in the contract, orders for marketing authorization and / or in fact may not be marketed cash machine applies, or - the taxpayer attractiveness scale 25 November 2013 not obtained until the aforementioned proofs (proof of sale and / or distribution confirmation)
They are obliged to use the cash register, taxpayers who (amelyekne
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