Fiscalization for flat-rate taxpayers
If you sell goods or provide services to individuals as a flat-rate taxpayer, in most cases you are required to issue fiscal receipts.
The obligation applies regardless of whether your customer pays in cash, by card, or by bank transfer.
Who is exempt from fiscalization?
Certain activities are exempt from the fiscalization obligation. Among them are, under prescribed conditions:
- Traditional and artistic crafts and home production work;
- Taxi transport
- Legal services
- Certain religious activities
Do you need a physical fiscal cash register?
Not every flat-rate taxpayer needs a classic fiscal device.
If you run your business exclusively online and have no in-person contact with customers when selling or providing a service, you can fiscalize entirely electronically and send fiscal receipts to customers in electronic form.
In that case you can use a virtual fiscal receipt processor (VPFR) and do not need a classic fiscal device.
If, however, you receive clients in person or sell goods/services at a physical location, you must have a solution that allows issuing a fiscal receipt even when there is no internet connection. That is why you need at least one local fiscal receipt processor (LPFR) for that point of sale.
Easiest to remember
A fiscal receipt does not always have to be on paper — the eFiscalization system also allows issuing electronic fiscal receipts. However, when operating at a physical location you must have an appropriate solution that can work even if the internet connection is interrupted.
