Not an ESF statement

Since 2022, the requirements for issuing an ESF by small business entities and selling goods at retail to the end consumer (retail sellers) have been excluded, provided that the buyer is provided with a check on-line KKM.

For 2021, within the framework of the Pilot Project, similar norms are provided for excluding the requirement for issuing an ESF for 2021.

Paragraph 3-1 of Article 242 paragraph 13 of Article 412 of the Tax Code are introduced from January 1, 2022