Considering there were some problems in interpreting Article 5 of the Cash Transaction Fiscalization Act, the Tax Administration has issued explanations regarding the exceptions, for which there will be no full fiscalization requirement, meaning the lack of need to undergo the implementation process, which includes adapting the receipt's contents, receipt numbering, the requirement to create an internal act regarding business premises and displaying a warning label, as well as the obligation to issue receipts using adapted cash registers with Unique Receipt ID numbers.
Article 5 of the Act states that those businesses that gain their turnovers from the following business activities are not considered to be fiscalization subjects, so the Tax Administration has published an additional explanation about what those business activities specifically comprehend.
The business activities which have been additionaly explained:
1. ticket or token sales in passenger transport,
2. road toll collection,
4. sales of personally-grown produce at markets and open spaces,
5. sales of postal products and/or services,
6. receiving payments for participation in games of chance and amusement games,
7. sales of goods or services from vending machines,
8. sales of banking and insurance services,
9. managing a central depository of non-materialized securities and a central register of financial instruments,
10. gained turnovers that are logged using measuring instruments,
11. implementing healthcare.