What we watch for
| Topic | What matters |
|---|---|
| Cash on delivery (Econt, Speedy) | postal money order — no fiscal receipt required for cash-on-delivery; monthly courier statements serve as the primary document |
| Fiscal devices and SUPTO | when a fiscal cash register is mandatory for online card payments; requirements under Ordinance N-18 |
| EU sales to individuals | €10,000 threshold; OSS registration and VAT declared in the country of consumption |
| Dropshipping and imports from outside the EU | IOSS, import VAT, triangular transactions |
| Marketplaces (Emag, Amazon, Etsy) | accounting for commissions, self-billing, VAT on platform service fees |
| Meta / Google advertising | protocols under Art. 117 for EU services, registration under Art. 97a if you have no VAT number |
Do I need a fiscal cash register?
| Payment method | Fiscal receipt | Legal basis |
|---|---|---|
| Cash on delivery via postal money order (Econt, Speedy) | No | Art. 3(1) Ordinance N-18 — postal money order |
| Bank transfer | No | cashless payment |
| Card online (virtual POS) | Yes, or a document under Art. 3(17) | depends on the payment provider |
| Card or cash on the spot / delivery by your own courier | Yes | fiscal cash register connected to the NRA |
Integration with your platform
We work with exports from WooCommerce, Shopify, OpenCart and CloudCart, along with bank statements and courier reports. The goal is for documents to arrive automatically, not to be copied by hand.
How we work
Documents due by the 5th, VAT by the 14th, payroll and social contributions by the 25th, a monthly summary in plain language, and year-end closing at no extra charge. Full process description: Accounting services →
Frequently asked questions
Do I need a fiscal cash register for an online store?
+−
No, not for cash-on-delivery paid as a postal money order or for bank transfers. For card payments through a virtual POS, a fiscal receipt or a document under Art. 3(17) of Ordinance N-18 is required — we confirm the exact requirement based on your payment provider.
When do I need OSS registration?
+−
When sales to individuals in other EU countries exceed €10,000 per year. Without OSS, you'd need a separate VAT registration in each country.
How are product returns accounted for?
+−
With a credit note against the original sale and a VAT correction in the month of the return.
Other industries and useful links
Accounting for IT and freelancers, restaurants, construction. Our full price list with add-ons for volume and staff — Pricing; monthly deadlines — Working days 2026; glossary of terms — Glossary.
Sources
Corporate Income Tax Act; Personal Income Tax Act; VAT Act (State Gazette No. 115/30.12.2025); Public Social Insurance Budget Act for 2026. Accountancy Act; Ordinance N-18. Verified on 3 September 2026.
Important
Bulsmetka is a private accounting firm, not a government authority. The information is general in nature and does not replace individual advice. Government fees are invoiced at cost.