The last changes in the VAT Law, which are concerning every supplier and recipient of liquid fuel, were promulgated
The expected changes, which are affecting the departmental petrol stations, brought more clarity on the topic this week. The amendments on the Law on VAT explicate that the requirement of mandatory placement of leveling systems is no longer valid for the cases when the fuel is used for own needs.
According to the new requirements, when the recipient uses the fuel only for own activities and is not selling or distributing it, and the payment is done only by bank - including credit transfer, direct debit or postal pay order, the customer should declare the received fuel by declaration and an electronic signature to the NRA, instead of putting a level measuring system and an electronic system with fiscal memory (ESFM), connected to the NRA.
From now on, the reporting of data on the movement of the quantity of delivered fuel and every change in it, as well, will be done by the customer with an electonic signature and declaration, sent via Internet to the NRA. A compulsory condition is that this should happen on the day of the taxable event or on the date of the change. Exempted from this obligation are all recipients who have a level measuring system and ESFM, which are connected to the NRA, and all consumers who buy from petrol stations, also equipped with a level measuring system and an ESFM. The recipient is not required to declare when the fuel is reported by the ESFM and the level measuring system of the supplier.
For now, the exact order of the submission of the declaration and the electronic signature is not explained in detail, yet the specification of the exact format and content is forthcoming.
The new deadline for adjusting the activity in accordance with the changes in the Law on VAT is April 30, 2013.
