The Government has tabled a proposal of an amendment to the e-sales legislation to the Chamber of Deputies, which was to discuss it on September 11, 2018. The amendment brings some changes which should become applicable over a period of time. Sections will be coming into force no later than 7 months after the adoption of the legislation that will launch fazes 3 and 4 of e-sales. These concern for example doctors, lawyers, accountants, and craftsmen.

On the same date, the part of the legislation which amends the Act on VAT comes into force. There will be changes to the second reduced rate of value added tax (10%) which shall be applied to new selected goods and services. These services should now include e.g.: treatment and distribution services of water through mains; domestic care services such as home help and care of the young, elderly, sick or disabled; small services for repairing bicycles, shoes and leather goods, hairdressing and barber services, etc. The goods newly falling within the 10% VAT category will be: drinking water supplied through water mains for public consumption. Other provisions coming into force 7 months after the adoption of this legislation will be those providing for electronic record of sales in the newly introduced special mode known as the “offline mode”. In order to be able to make use of this record, the entrepreneur must meet the conditions set by the law.

Whoever wants to request the special mode must provide evidence of his or her compliance with the set legal conditions no later than 4 months after the adoption.

Other changes will come around sooner, 1 month after the adoption of the legislation. These will include an expansion of the dispensations for those visually impaired, or for revenues from gambling games and revenues from commercial air transport.

It is not yet clear when exactly all these changes will come into force. Because the legislative process can take quite a long time, it can be expected that the amendment won’t be adopted before the end of this year.