How to enter the Stripe payment system when declaring an online store with the NRA – instructions for use

In this article from ABC Consult Ltd. Accounting Firm, we will discuss declaring Stripe and the specifics of describing it in the NRA system when declaring an online store.

Before that, we will make a brief clarification.

Stripe is a company that operates in more than 45 countries worldwide and enables both individuals and companies to accept online payments on their website (virtual POS terminal). Stripe only works on sites with the HTTPS protocol. Connect the certificate and configure redirection from HTTP to HTTPS.

Here are the instructions for declaring Stripe in the NRA system:

You must follow these steps:

Identifier in the PSU system (field 7.2.2.3)

Log in to your Stripe dashboard (https://dashboard.stripe.com/dashboard)
Click on the profile icon in the upper right corner.
From there, select Profile and scroll down to the bottom of the Settings page.
There you will find an Accounts section, which is a list of company profiles in Stripe that you have access to (most likely there will be only one profile in this list). The table has three columns; the last column is ID and contains a string in the format acct_xYz123abc. This acct_xYz123abc is the unique merchant identifier in the payment service provider’s system.

Virtual POS number (field 7.2.2.2)

The terminal numbering is entirely up to you. Here is an example from an experienced online store owner: a unique number followed by an abbreviation so that you can easily recognize which POS is which. For example:

01-STR (Stripe)
02-PAYP (PayPal)
03-MYP (MyPOS)
04-WSE (TransferWise)

The above would work best if each of these PSUs is used to collect payments in only one currency. But if there are several, logic dictates that the POS terminals should be different. That is, they can be named, for example:

01-STR-EUR
02-STR-USD
03-STR-BGN

In any case, these are just examples; the decision remains yours – there are no requirements for the numbering/naming of the terminals.

Other data

If you are wondering exactly what to enter in field 7.2.2.1, these are the Stripe details:

Name of the foreign entity: Stripe Payments Europe, Limited
Commercial and/or tax register number of the foreign entity: IE513174, IE3206488LH – (the first is the company’s number in the local commercial register, the second is their EU VAT number)
Country of establishment: Ireland
Email address for correspondence: support@stripe.com

For details, please read Regulation H-18 very carefully.

Or ask ABC Consult about declaring Stripe!

The regulation governs the procedure for using fiscal devices and sales management software (S-SMS).

If you use the so-called alternative regime, you must carefully consider, including from a technical standpoint, the submission of an AUDIT file and information replacing the information in the cash receipt.

The changes from 2018/2019 introduce significant amendments to the requirements for all companies that accept cash payments. Pay special attention to Art. 3, para. 17 and the entire Chapter 7G (from Art. 52m onwards) of the Regulation, with particular emphasis on Art. 52o.

Art. 52o. (New – SG, No. 8 of 2020) (1) The person under Art. 3, para. 17 is obliged to register and report the sale of goods or services in the case of non-present payment with a credit or debit card by issuing a document for registering the sale, which must be legible and contain at least the following requisites:

name, number, and date of the document; the document number must be 10-digit, increasing incrementally by 1 for each sale and containing only Arabic numerals; the number must be unique for the entire activity of the e-shop and the merchant;
data for the person under Art. 3, para. 17; for legal entities and sole traders – name, UIC, registered office and management address, email address or telephone; for individuals – names, address where the activity is carried out, email address or telephone;
unique customer order number;
financial transaction reference number;
name of the good/service, tax group code, quantity and value by types of purchased goods/services, unit price, total amount for payment and method(s) of payment;
(Amended – SG, No. 68 of 2020, effective from 31.07.2020) two-dimensional barcode (QR code) according to Appendix No. 18a, containing information about the sale – unique number of the e-shop, received from the NRA upon submission of information under Art. 52r according to Appendix No. 33, date and time of the sale in the e-shop software, financial transaction reference number, sale amount and unique customer order number in the e-shop.

(2) When an invoice has been issued for the sale containing the information under para. 1, item 5, it is permissible to indicate the number and date of the invoice in the document instead of the information under para. 1, item 5.

(3) When an invoice has been issued for the sale, it is permissible not to issue a document under para. 1 if the invoice contains the data under para. 1, items 3 – 6.

(4) The person under Art. 3, para. 17 must ensure unambiguous identification of each sale from each e-shop.

(5) The person under Art. 3, para. 17 is obliged to provide the document so issued to the customer electronically upon making the payment with a debit or credit card/authorization of the payment order by the virtual POS.

(6) The person under Art. 3, para. 17 is obliged to register every sale of a good or service according to Art. 27.

In summary, this article can be interpreted as follows: the software must reflect all orders (completeness) and not lose information (integrity).

Regarding the XML:

Report the completed orders for the respective period (delivered, paid).
Report the canceled orders for the respective period and for previous reporting periods if they were canceled in the respective period.

That is, suppose you have three orders:

Delivered in January; returned in February
Delivered in February; returned in February
Delivered in February

In the January report, you will individually describe order 001. In the February report, you will individually describe orders 002 and 003, and in the general field for canceled orders, you will record the values of orders 001 and 002.

Orders that have been sent but not delivered (i.e., those for which there was no payment) do not need to be reported.

Also, keep in mind that for „PSU“ (payment service provider), the email or legal number (C187865) of Stripe is used. And for the virtual POS, the account ID is filled in.

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