121. rulebook on implementation of the law on value added tax

<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX
1. number and date of issuance;
2. title (name), address and FIN and VAT number of a taxpayer delivering goods or services,
indication of the place of delivery, number of the selling place, business premises, shop;
3. quantity, price and common trade name of delivered goods as well as type, quantity and
price of rendered services;
4. total amount of consideration and value added tax, classified by the tax rates;
5. the amount of included VAT.
(3) Taxpayers referred to in paragraph 1 of this Article are obliged to post a notice in a visible
place at each selling point saying that issuance and taking of a till roll are mandatory.
(4) The purchasers are obliged to take the invoice and keep it immediately after leaving the shop
or other business premises and to present it upon the request of an authorized officer of the tax
authority.
(5) The invoices referred to in paragraph 2 of this Article do not have to be issued provided that a
greater part of the value (over 50%) of deliveries made in a selling place within the previous
calendar year relates to the retail of daily and periodical newspapers, lottery, and postal stamps.
(6) The obligation to issue the invoice shall not apply to the sale of tobacco products and travel
tickets and chips in passenger transport (train, bus, cable railway) either.
(7) Notwithstanding paragraph 1 of this Article, taxpayers supplying textbooks, books,
monographs and serial publications, which cash registers do not enable the entry of a decimal
rate (3.5%), are obliged to indicate turnover through special invoices (cash receipts ) and provide
special records thereof in their accounting.
Article 73a
(1) Legal persons and entrepreneurs which are not VAT payers, and charge in cash for the goods
or services they supply, shall be obliged to record those supplies in the cash registers or using the
special invoices, previously validated by the competent tax authority.
(2) Invoices referred to in paragraph 1 of this Article shall include at least the following data:
1. Invoice serial number;
2. Number and date of issuance;
3. Name, address, and FIN of the person who supplied the goods or services, indication of
location in which the supply took place, number of selling location, business premises,
shop;
4. Quantity, price, and the common commercial name of the supplied goods or service;
5. Sum of the consideration for supplied goods or services.
(3) Invoices referred to in paragraph 1 of this Article shall be issued in two copies, the original of
which is to be provided to the purchaser, and the copy retained by the supplier of goods or
services. It shall be compulsory to specify on the invoice that the issuer is not in the VAT system.
(4) Copies of the invoices referred to in paragraph 3 of this Article shall be an accounting
document used for maintaining of business records of supplies delivered.
(5) Persons referred to in paragraph 1 of this Article shall keep records of their supplies in the
cash register in the way provided for by the Rulebook on use of the fiscal cash register and the
method of recording of supplies of goods or services in such register (OGRM 25/03).
Rulebook on Implementation of the Value Added Tax Law
25