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Tax Administration example of the internal act

Written by VF on . Posted in News

The Tax Administration has published an example of the Internal Act which regards numbering, the list of business premises with respective addresses, business premises IDs, cash register operator IDs, business hours and receipt number rules of sequencing.

Here you can see the Tax Administration's example, which should be filled out and adjusted according to the actual situation.

The company's authorized representative should sign and stamp this document, archive it in company headquarters, and present it upon Financial Inspection request.

Tax Administration's example (MS Word, 37 KB) 

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Modified layout for receipts paid using bank transactions

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According to the Fiscalization Act, the Income Tax subjects are required to change the layout of their receipts even if they do not do business with cash, i.e. if they use any means of payment (Section III - Receipt contents, Article 9, paragraph 2). The only difference is that these subjects are not required to display the ZKI and JIR numbers on their receipts (Section III - Receipt contents, Article 9, paragraph 3).

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Bar wouldn't issue a receipt to the Finance Minister

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Slavko Linić, the Croatian Finance Minister, has expressed his annoyance with an incident that happened to him recently. "Three days ago, they wouldn't issue me a receipt in a Zagreb bar, which shows how irresponsible people are". He did not disclose the name of the bar in which the incident happened, nor did he report the case to the Tax Administration.

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Certified software for money exchange bureaus

Written by VF on . Posted in News

fiscalizatio-exchangeOn 3 December 2012, the Cash Transaction Fiscalization Act has been published ("Narodne novine", n. 133/12), on the basis of which authorized money exchange bureaus are also considered to be fiscalization subjects.

In regards to this, the authorized exchangers are now required, while buying or selling foreign currency, to issue receipts which contain the elements prescribed by the aforementioned Act.

The authorized exchangers are still required to utilize computer programs for which the Croatian National Bank has issued certificates on the basis of the Foreign Currency Transactions Act ("Narodne novine", n. 96/03, 140/05, 132/06, 150/08, 92/09, 153/09 and 145/10).

The authorized exchangers are reqiured to conduct the sales or purchase of foreign currency using an application which allows for the transaction to be fiscalized and using a certified computer program, wherein the two activities are to be done one immediately after the other.

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Explanations regarding Article 5 of the Fiscalization Act

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fiscalization-exchange2Considering there were some problems in interpreting Article 5 of the Cash Transaction Fiscalization Act, the Tax Administration has issued explanations regarding the exceptions, for which there will be no full fiscalization requirement, meaning the lack of need to undergo the implementation process, which includes adapting the receipt's contents, receipt numbering, the requirement to create an internal act regarding business premises and displaying a warning label, as well as the obligation to issue receipts using adapted cash registers with Unique Receipt ID numbers.