A business premises can consist of separate areas for different services, such as accounting and rental services. Alternatively, each team providing services in the field can be considered a separate “business” premises. If a fiscalization obligor operates from a residence but organizes a one-day conference in a hotel, the hotel is considered a business premises for that day. Activities without a registered address are classified as mobile (e.g., chimney sweeps, etc.).
The sequence of sales receipts is determined by internal regulations within the business premises. These regulations can apply to the entire premises or be specific to each point of sale (POS) or type of document.
The fiscalization obligor is responsible for keeping and presenting the internal regulations for tax control purposes, but these regulations are not submitted to the Tax Administration.
Source Fiscal Requirements
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