The operators of automated vending machines making a supply of food have a reporting obligation to the tax authority prior to the machine being put into operation, if the data content changes …
The operators of automated vending machines making a supply of food have a reporting obligation to the tax authority prior to the machine being put into operation, if the data content changes, or if the supply activity is terminated. Detailed rules will be contained in a decree under statutory authorization.
Taxpayers operating at least one automated vending machine supplying food on 1 January 2015 should meet their reporting obligations to the tax authority by 31 March 2015.
Pedro Pestana
EY – UK
