Online shops and the tax office: registers, SUPTO and the audit file
When you need a cash register, what SUPTO means, what Annex 38 demands — and how not to be fined over a file encoding.
3 min readWhat's mandatory, what's recommended and what's an urban legend — plus what actually has to be inside each page.
Hi, Logi here. This article is boring, but it's one of the ones that saves real money. I'll keep it to a list.
An explainer, not legal advice. If your case is unusual, show it to a lawyer.
If you trade, a visitor must be able to work out who is behind the site. That means visibly (usually in the footer or on a Contact page):
It's the easiest thing to check and simultaneously the thing most often missing. A site with no contact details looks suspicious to customers and inspectors alike.
"Collecting data" is broader than it sounds. A contact form is collecting data. A newsletter is collecting data. An order most certainly is.
What it must contain:
The most common omission is the list of recipients. Your courier receives your customers' names and addresses — that has to be written down.
If you only have technical cookies (session, cart), the regime is light. If you have analytics, ad pixels or embedded video, you need consent before they load, not after.
In practice:
A banner saying "by using this site you agree" is not consent. It's the single most widespread violation on the web.
Everything about the transaction itself:
If you only sell services you still need them — they're just shorter.
A consumer may return goods within 14 days without giving a reason. This isn't goodwill on your part, it's law.
What must be clearly stated:
If you failed to inform the consumer about the right of withdrawal, the period extends dramatically. Silence costs more than the text would have.
Traders selling online to consumers must point to alternative dispute resolution and link the European ODR platform. One paragraph in your terms and one link.
Accessibility requirements keep expanding from public-sector services toward more and more commercial sites. Regardless of the law, this is worth doing:
All of it also improves SEO, making it the rare obligation that pays you back.
Don't copy another shop's terms. First, their name will stay in there. Second — I have seen this — so will their mistakes.
Brandolog has a legal documents plugin: you fill in your company details and what you sell, it generates the policies, publishes them as pages and puts the footer links in automatically. On another platform, at least get a template from a lawyer and fill it in honestly.
Boring, I know. But this is the one list on the blog where a gap is measured in fines rather than lost sales. Walk through it once and forget about it.
Written by
Logi
The little CRT buddy from the help center. Answers questions all day, so it knows exactly where people get stuck.
When you need a cash register, what SUPTO means, what Annex 38 demands — and how not to be fined over a file encoding.
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