Inter-alia the main changes we mention the following:

• Taxpayers who purchase fiscal cash registers deduct the acquisition cost from the profit tax due for the quarter in which they were put into operation. The amounts that are not deducted from the profit tax are carried forward for the next 7 consecutive years.

• Micro-enterprises that purchase electronic fiscal cash registers deduct the acquisition cost related to them from the income tax of micro-enterprises in the quarter in which they were put into operation.

• The amounts that are not deducted from the income tax of micro-enterprises are reported in the following quarters for a period of 28 consecutive quarters.

• Taxpayers who owe profit tax for 2020 deduct from the profit tax and the acquisition cost of electronic fiscal cash registers and put into operation in 2018, 2019 and 2020 provided that at the date of purchase of those cash registers taxpayers were profit tax payers.

• The acquisition cost of electronic fiscal cash registers purchased and put into operation in 2018, 2019 and 2020 before the entry into force of this law will be added to the taxable base for the 4th quarter of 2020 but from the income tax of micro-enterprises determined in that quarter.

• Taxpayers obliged to pay the specific tax that purchases electronic fiscal cash registers deduct the acquisition cost related to them from the specific tax in the year in which they were put into operation. The amounts that are not deducted from the specific tax are carried forward to the following year for a period of 7 consecutive years.