Fiscal subject related
Therefore, the person who sells goods or services through a vending machine self-service with electric power, except for currency exchange services, is obliged to register and report each sale:
1. through fiscal device-FDIVM, the fiscal receipt registering the sale, is visualized only on a display without issuing a paper document, or
2. through a fiscal printer which is built into the machine, and the fiscal receipt registering the sale is issued on paper
Special rules need to be applied when there is the sale of fuel and other special goods/services.
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