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The Supreme Administrative Court (SAC) annulled in the first instance a series of texts of the unfortunate Ordinance H-18, which are related to the presentation of reports and the storage of fiscal data by merchants in an electronic environment. The case before the SAC was presented last year due to complaints from more than 40 organizations and companies.
The court declared that significant violations of the regulations were committed during the adoption of the amendments to the ordinance, which are sufficient grounds for their illegality. The main problem is that these texts of the ordinance were approved without reason and then there was no discussion. Art. 3, para. 16, art. 16, para. 3, art. 38, para. 4, art. 52b, art. 52 d, art. 52e, art. 52i, art. 52k, para. 2, art. 52n and related annexes № 34 and 35 of the ordinance.
“There is also a violation of article 77 of the APC, according to which the competent authority issues the administrative normative act after discussing the project together with the opinions, proposals and objections presented. In this case there is no discussion,” says the decision of the SAC.
The Supreme Court justices also concluded that the requirements of EU Directive 2015/1535 had been violated. According to her, a procedure must be followed for the provision of information in the field of technical regulations and standards on services of the information society.
The repeal of the H-18 texts will certainly reduce costs and bureaucracy in running an online business enterprise. The court eliminates the obligation to store the data for the sending of each tax receipt, the mandatory control of tax devices by the Bulgarian Institute of Metrology is canceled
The obligation to keep a copy of an updated registration certificate of the fiscal device is eliminated.
The need for filing declarations by the accounting software producers is eliminated, as well as the maintenance by the ANR of a list of software that is eligible for use in the country. Until now, vendors of sales management software were required to store data on servers physically located within the EU. Now this obligation is gone. They will not be required to admit tax officials to server rooms wherever they are located.
Only one day before, the deputies approved in second reading amendments to the VAT Law, which repeals the mandatory software requirements (the so-called SUPTO). Until now, they were mandatory only on paper, because in the last 2-3 years the entry into force of the texts has been postponed several times. Due to the massive dissatisfaction of companies with the bad regulation of software, the government decided to refuse to regulate this issue. At the same time, amendments to the VAT law allowed voluntary compliance with software registration requirements. Companies, which undertake to observe the strictest regime, will benefit from discounts from the National Revenue Agency, such as a faster VAT refund and the non-application of the “site closure” measure upon the first detection of a receipt. not issued.
Merchants will not be obliged to grant full fiscal rights to enter their databases, it follows from the SAC’s decision. They will no longer be fully responsible for the integrity of the information, whether they pay for cloud services over which they have no control or responsibility for maintenance.
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