Print

Fiscal law

THE GOVERNMENT OF THE REPUBLIC OF CROATIA

CROATIAN PARLIAMENT 2822

Pursuant to the Article 89 of the Constitution of the Republic of Croatia, I hereby issue the
DECISION
PROMULGATING THE CASH TRANSACTION FISCALIZATION ACT

I hereby promulgate the Cash Transaction Fiscalization Act, passed by the Croatian Parliament at its session on 23 November 2012.

Class: 011-01/12-01/143
Reg.no: 71-05-03/1-12-2
Zagreb, 28 November 2012
President of the Republic of Croatia
Ivo Josipović, m.p.

Zagreb, November 2012

THE CASH TRANSACTION FISCALIZATION ACT

I. BASIC PROVISIONS
Article 1
This Act shall regulate the procedure of fiscalization of cash transactions, the parties obligated to implement fiscalization, contents of the fiscalization receipts, keeping the Register of fiscalization subjects for cash transaction fiscalization, the implementation of fiscalization, the payment in cash between fiscalization subjects, and oversight of the implementation of this Act.

Article 2
Certain terms, in the context of this Act, have the following meanings:
1. Fiscalization of cash transactions is a set of measures implemented by fiscalization subjects in order to allow for efficient oversight of realized cash turnovers.
2. The unique receipt ID is an alpha-numeric string, generated by software, using a determined set of information.
3. The following information is considered to be receipt elements: personal identification number (OIB) of the fiscalization subject, date and time, receipt number, a label stating if the fiscalization subject is part of the Value Added Tax system, receipt total sorted according to tax rate (sum total of the base fee and tax, tax-exempt amount), payment method, personal identification number (OIB) of the cash register operator, and the issuer's security code.
4. The security code of the issuer – fiscalization subject – is an alpha-numeric string which confirms the link between the fiscalization subject and the issued receipt.
5. Cash transaction is the payment of delivered goods or services using bills or coins which are considered to be legal tender, cards, cheques or other similar means of payment, except for payment via bank transaction accounts, unless otherwise specified by this Act.
6. Business premises are all closed or open spaces, and every mobile location (vans and delivery vehicles) whose purpose is the business activity of delivery of goods or services. For the needs of fiscalization, a single part or several parts of a single business premises in which different business activities are done can be considered as separate business premises. The premises used by the fiscalization subject on an occasional or temporary basis for the needs of holding fairs, seminars, or implementing similar business activities is also considered to be business premises. For field business activities, the fiscalization subject can determine by himself if it is necessary to separately manage a mobile business premises, depending on the nature of the business activity.
7. Minor fiscalization subjects are those fiscalization subjects for whom the simplified fiscalization procedure is prescribed.
II. FISCALIZATION SUBJECT
Article 3
The fiscalization subject is:
1. A natural person who is obligated to pay the income tax on independent activities, as stated in Article 18 of the Income Tax Act, and
2. A legal and natural person who is obligated to pay the profit tax, as stated in Article 2 of the Profit Tax Act,
for all business activities for which he is, as stipulated in special regulations, obligated to issue receipts for the delivery of goods or services.
Article 4
A fiscalization subject, as stated in Article 3, paragraph 1 of this Act, whose income and income tax are determined as a flat-rate according to the Income Tax Act and the Regulation of flat-rate taxation of independent activities, is considered to be a minor fiscalization subject.
Article 5
Apart from Article 3 of this Act, taxpayers who realize their turnover in the following business activities are not considered to be fiscalization subjects:
1. ticket or token sales in passenger transport,
2. road toll collection,
3. airplane refueling with petroleum products at airplane service stations,
4. sales of personally-grown produce at markets and open spaces,
5. sales of postal products and/or services,
6. receiving payments for participation in games of chance and amusement games,
7. sales of goods or services from vending machines,
8. sales of banking and insurance services,
9. managing a central depository of non-materialized securities and a central register of financial instruments,
10. gained turnovers that are logged using measuring instruments (electrical energy, gas, water, public communications services, etc.) by energy, sanitation, electronic communication and other legal persons, and
11. implementing healthcare (participating in healthcare costs up to the full price of the healthcare service at a primary healthcare physician's office of choice, and issuing prescription medicine).

Article 6
Starting from the specifics of a certain business activity, the Government of the Republic of Croatia can, at the Finance Minister's proposal, make a decision on exempting a certain business activity from the obligation of cash transaction fiscalization.

Article 7
If the fiscalization subject receives their revenue from several different business activities, they shall be exempt from the obligation of fiscalization only for business activities listed in Article 5 of this Act and for business activities exempt from fiscalization based on decision from Article 6 of this Act.

Article 8
(1) Fiscalization subjects are required to implement the fiscalization procedure in cash transactions.
(2) Fiscalization subjects are required, before issuing a cash transaction receipt, to perform every action prescribed by this Act for the implementation of fiscalization of issued receipts.

III RECEIPT CONTENTS
Article 9
(1) For the purpose of fiscalization, the receipt, apart from the information prescribed by special regulations, must contain the following information:
1. time when the receipt was issued (hour and minute),
2. cash register operator (person) ID,
3. ID of the means of payment– bills, card, cheque, transaction account, other,
4. Unique Receipt ID, and
5. security code of the issuer (fiscalization subject).

(2) Fiscalization subjects are required to state all the information listed in paragraph 1 of this Article, regardless of the way in which the receipt is charged.
(3) As an exception to paragraph 2 of this Article, the fiscalization subjects who charge their turnover using a means of payment not regarded as equal to cash by the Article 2 item 5 of this Act, are not required to display the information listed in paragraph 1, items 4 and 5 of this Article.
(4) The fiscalization subject is required to keep copies of issued receipts in accordance with provisions in the General Tax Act and special regulations.

Article 10
(1) Operator ID on the cash register, as the person who authorized payment using the electronic cash register from Article 9, paragraph 1, item 2 of this Act, must be linked to the personal identification number of that person by the fiscalization subject. The personal identification number (OIB) of the cash register operator is to be delivered to the Ministry of Finance, Tax Administration, as an element of the receipt, while implementing the fiscalization procedure of issued receipts.
(2) As an exception to paragraph 1 of this Article, as the personal identification number (OIB) of the operator, the fiscalization subject's personal identification number (OIB) can be delivered in case of natural person activities, issuing receipts using self-payment devices, and in other similar cases.

Article 11
(1) The receipt number, which is an integral part of the receipt according to provisions of special regulations, must be displayed in three parts in the receipt number field by the fiscalization subjects while implementing the fiscalization procedure:
1. numerical receipt number,
2. business premises ID number, and
3. cash register device ID number.
(2) The numerical receipt number from item 1, paragraph 1 of this Article, must be formed as an uninterrupted numerical sequence, without any spaces, for every business premises or cash register device within the business premises. Sequencing rules for the receipt numbers, list of business premises, and assigned business premises labels can be prescribed by the fiscalization subject's internal act, which shall be submitted for the needs of tax oversight.
(3) The uninterrupted numerical sequence for every calendar year must start from number 1 until number n, for each business premises or cash register in the business premises.

IV. REGISTER OF CASH TRANSACTION FISCALIZATION SUBJECTS

Article 12

(1) The fiscalization subject is required, in order to implement cash transaction fiscalization, to acquire a digital certificate from the Financial Agency, which shall be used in the fiscalization procedure to electronically sign receipt elements and to identify the fiscalization subject during electronic data interchange.

(2) The Finance Minister shall prescribe instructions for fiscalization subjects in a separate rule book on how to acquire the necessary certificates.

Article 13

The Financial Agency shall keep a Record of fiscalization subjects, according to data from downloaded digital fiscalization certificates.

Article 14

The Register from Article 13 of this Act shall contain the personal identification number (OIB), the full name of the fiscalization subject, the number of issued digital certificates, and the period of validity of the issued certificates.

V. THE FISCALIZATION PROCEDURE FOR ISSUING RECEIPTS

Article 15

(1) In order to implement the fiscalization procedure for issuing receipts, the fiscalization subject is required to issue receipts containing the Unique Receipt ID when issuing receipts paid for in cash.

(2) In order to implement the fiscalization procedure for issuing receipts, the fiscalization subject from paragraph 1 of this Article is required to deliver information on all business premises where business activities take place.

Article 16

(1) The fiscalization subject is required to issue receipts using electronic cash registers with the purpose of implementing cash transaction fiscalization according to the Article 15 of this Act.

(2) Electronic cash registers from paragraph 1 of this Article must be able to utilize program support for electronic signing of receipt elements and to enable an (Internet) connection for electronic data interchange with the Ministry of Finance, Tax Administration.

Issuance of receipts containing the Unique Receipt ID

Article 17

(1) The fiscalization subject, while issuing every cash transaction receipt, shall electronically sign elements of the receipt and deliver them to the Ministry of Finance, Tax Administration using the established electronic connection. The Finance Minister shall prescribe the form and structure (xml scheme) of the messages including the obligatory receipt elements in a special rule book.

(2) The Ministry of Finance, Tax Administration shall check if all prescribed receipt elements have been delivered and if they have been signed with a valid digital certificate.

(3) If the conditions from paragraph 2 of this Article have been cumulatively met, the Ministry of Finance, Tax Administration shall determine the Unique Receipt ID for elements of the receipt from Article 2, paragraph 3 of this Act and send it to the fiscalization subject through the established electronic connection. The text "JIR" is used as an abbreviation for Unique Receipt ID (Croatian: Jedinstveni identifikator računa). The Finance Minister shall prescribe the length and type of the Unique Receipt ID string in a rule book.

(4) If the Ministry of Finance, Tax Administration cannot determine the Unique Receipt ID, based on the conditions from paragraph 3 of this Article, it shall send the fiscalization subject a message about the rejection of the Unique Receipt ID through the established electronic connection.

(5) The Finance Minister shall prescribe in a rule book, for the purpose of implementation of the fiscalization procedure for issuing receipts, the protocols and security mechanisms for data interchange, the application model in which the central IT system for fiscalization subjects shall be used to send and sign electronic messages, the application model in which the sending and signing of messages is done individually on electronic cash registers, standard error messages, as well as protocols in case of errors.

Article 18

In cases stated in Article 17, paragraph 1 of this Act, the Unique Receipt ID and the fiscalization subject's issuer security code, along with other required information prescribed by Article 9 of this Act, shall be printed on the cash transaction receipt during the printout of the receipt on the electronic cash register. The Finance Minister shall prescribe in a rule book the methods of generating the issuer's security code, its length and string type.

Delivery of business premises information

Article 19

(1) The fiscalization subject from Article 15, paragraph 2 of this Act is required to deliver to the Ministry of Finance, Tax Administration, the data on all business premises where business activities take place.

(2) In order to implement the procedure of fiscalization of issuing receipts, the data on business premises from paragraph 1 of this Article must contain the following information:

1. OIB,
2. ID of the business premises,
3. address of the business premises,
4. type of business premises,
5. business hours and business days, and
6. the date from which the delivered data will become valid.

(3) The business premises ID from item 2, paragraph 2 of this Act, must be displayed in the same way as it is displayed on the receipt in the receipt number area – business premises ID, as prescribed by Article 11, paragraph 1, item 2 of this Act.

(4) As type of business premises from item 4, paragraph 2 of this Article, the way of doing business shall be listed (type of business activity, web store, mobile store, etc.) in all cases in which it is not possible to state the address of the business premises.

(5) The information from paragraph 2 of this article shall be delivered by the fiscalization subject for each individual business premises. The data is to be signed using a valid digital certificate and to be delivered via the established electronic connection when the fiscalization obligation starts, and before the cash transaction receipt is delivered.

(6) If the Ministry of Finance, Tax Administration shall verify if all required information has been delivered and if it has been signed using a valid digital certificate, and if the requisites have been cumulatively fulfilled, shall return a confirmation of having received it.

(7) If, based on the conditions from paragraph 6 of this Article, the Ministry of Finance, Tax Administration cannot receive business premises data, it shall return to the fiscalization subject a message stating that data was not received via the established electronic connection.

(8) If the data stated in paragraph 2 of this Article is modified for an individual business premises, and especially if business activities cease to be conducted on certain business premises, or the fiscalization subject starts conducting the business activities on new business premises, the fiscalization subject is required, before the initial usage of the modified data, to deliver the changed information in the way prescribed by paragraph 5 of this Article.

(9) The Finance Minister shall prescribe in a rule book the message form and structure for business premises data.

(10) The Finance Minister shall prescribe in a rule book, for the purpose of business premises data delivery, the protocols and security mechanisms for message interchange, application model which uses the fiscalization subject's central IT system for sending and signing electronic messages, the application model in which the sending and signing of messages is done individually on electronic cash registers, standard error messages, as well as protocols in case of errors.

Cash transaction fiscalization for minor fiscalization subjects

Article 20

(1) As an exception to the provisions in Article 16 of this Act, minor fiscalization subjects from the Article 4 of this Act, are required to issue a receipt which must be bound in a special book of receipts.

(2) The bound receipt book shall be certified before its usage by the Ministry of Finance, Tax Administration.

(3) Minor fiscalization subjects shall implement the fiscalization procedure by issuing receipts as prescribed by paragraphs 1 and 2 of this Article, without applying fiscalization procedures as prescribed by Articles 17, 18 and 19 of this Act.

(4) The Finance Minister shall prescribe in a rule book the content and procedure of certification of the bound receipt book.

VI. SPECIAL PROVISIONS

The impossibility of issuing a receipt containing the Unique Receipt ID

Article 21

(1) As an exception to paragraph 1 of Article 15 of this Act, in case the established connection from Article 17, paragraph 1 of this Act, is terminated, the fiscalization subject shall issue receipts containing information prescribed in Article 9 of this Act, without data on the Unique Receipt ID.

(2) The fiscalization subject is required to establish the electronic connection and deliver all issued receipts as described in paragraph 1 of this Article, no later than two days after the day in which the connection was terminated.

(3) The Ministry of Finance, Tax Administration shall determine the Unique Receipt ID for all delivered receipts and deliver it to the fiscalization subject as a confirmation of having received subsequently delivered receipts.

Failure of electronic cash register adapted for the implementation of fiscalization

Article 22

(1) If the electronic cash register as described in Article 16 of this Act completely ceases to function, the fiscalization subject shall issue receipts using the procedure prescribed in Article 20 of this Act for minor fiscalization subjects.

(2) In the case described in paragraph 1 of this Article, the fiscalization subject is required to re-establish the functioning of the cash register as described in Article 16 of this Act within two days from the day in which the device has ceased to function.

(3) Within the deadline prescribed in paragraph 2 of this Article, the fiscalization subject is required to deliver all issued receipts to the Ministry of Finance, Tax Administration through the established electronic connection.

(4) The Ministry of Finance, Tax Administration shall generate, for all delivered receipts from paragraph 3 of this Article, a Unique Receipt ID, and send it to the fiscalization subject as confirmation of having received subsequently delivered receipts.

(5) The fiscalization subject is required to write the received Unique Receipt ID information, immediately upon receiving it, on copies of issued receipts as prescribed in Article 20, paragraph 1 of this Act.

The implementation of fiscalization in areas where the data interchange connection cannot be established

Article 23

(1) If the fiscalization subject conducts his business activities or a part of his activities on business premises located in an area where it is not possible to establish the connection for the interchange of data with the Ministry of Finance, Tax Administration, the fiscalization subject will implement the receipt fiscalization procedure for that part of his business activities in the way prescribed by Article 20 of this Act for minor fiscalization subjects, until the connection becomes possible.

(2) The impossibility of establishing a data interchange connection can be demonstrated by the fiscalization subject with a certificate issued by the Croatian Postal and Electronic Communications Agency (hereinafter: HANFA), valid in the period of one year.

(3) The Finance Minister shall prescribe in a rule book the fiscalization subject's obligations and the proving procedure in cases when the data interchange connection cannot be established.

Article 24

All obligations prescribed by provisions of this Act regarding receipt issuing (receipt contents, receipt number) shall be applied in an adequate manner to issuing receipts for annulled receipts, or for receipts by which a partial or full goods or services refund is done. If, after annulling the receipt, a refund of paid amounts is done in cash, it is also possible to implement the fiscalization procedure for receipts which display negative amounts.

Receipt notice

Article 25

(1) The fiscalization subject is required to display, on all electronic cash registers or other visible places within the (indoor) business premises, the notice of obligation of issuing receipts and of the customer's obligation to take and keep the issued receipt.

(2) The Finance Minister shall prescribe in a rule book the layout and contents of the notice described in paragraph 1 of this Article.

Article 26

(1) The buyer and every receipt holder is required to keep the issued receipt after leaving the business premises.

(2) The customer is required to show the issued receipt upon request of an official, an officer of the Tax Administration.

Receipt verification

Article 27

(1) Buyers and all receipt holders, for fiscalized receipts, can verify if their receipt has been delivered to the Ministry of Finance, Tax Administration within 30 days of the receipt's issuing date.

(2) The verification is done by sending an SMS text message or by a web-inquiry on the Tax Administration website.

(3) Receipts issued by minor fiscalization subjects, receipts issued in the cases described in Article 22 of this Act, and receipts from paragraph 1 of this Article, can be delivered by the buyers or receipt holders to the competent Tax Administration branch office by giving them to an official or by delivering it in appropriate mailboxes in the Tax Administration's branch offices.

(4) The Finance Minister shall prescribe in a rule book the instructions on how to verify issued receipts using the Tax Administration's SMS text message or web-query services.

VII. PAYMENTS IN CASH BETWEEN FISCALIZATION SUBJECTS

Article 28

(1) This Article shall regulate payment in cash between fiscalization subjects.

(2) Cash, in the sense of this Article, are kuna banknotes, and kuna and lipa coins. Payment in cash is the direct transfer of cash between transaction participants, account deposits in cash, and cash withdrawal from an account.

(3) The fiscalization subject may pay another fiscalization subject in cash, unless prescribed otherwise by special tax regulations:
- for the acquisition of goods and services up to the amount of 5,000.00 kunas per one receipt,
- for the needs of supplying authorized exchangers with cash,
- for purposes based on special deliberations by the Finance Minister.

The fiscalization subject may pay citizens in cash, except for purposes which are, according to provisions which regulate the Income Tax, paid via citizen's accounts. The fiscalization subject is required to register every cash payment made out to citizens in compliance with special regulations according to which he keeps his business books.

(4) The fiscalization subject is required to deposit cash on his bank account, above a certain cashier maximum based on Article 28 of this Act, which was on any basis received during the business day, on the same day, or at the latest on the following business day.

(5) The fiscalization subject that has recorded outstanding dues on his bank accounts, the sequence of which is prescribed by special regulations, cannot make cash payments and/or keep cash in the cash register.

(6) The fiscalization subject from paragraph 5 of this Article is required to deposit the received cash on his regular business bank account immediately, or on the following business day at the latest.

Article 29

(1) The fiscalization subject, apart from the one from Article 28, paragraph 6 of this Act, can keep cash in the cash register at the end of the business day up to the cashier maximum. The cashier maximum is determined by the fiscalization subject independently with an internal act, according to security needs and conditions, up to the amount from paragraph 2 of this Article.

(2) The standard for setting the amounts up to which the fiscalization subject's cashier maximum can go to is the fiscalization subject's size according to the provisions of the Small Business Development Promotion Act. Based on this criteria, the fiscalization subject can determine a cashier maximum to the amount of:

- micro subject and natural persons: 10,000.00 kunas,
- small subject: 30,000.00 kunas
- medium subject: 50,000.00 kunas

(3) The cashier maximum is determined for fiscalization subjects as a whole, and within that amount the fiscalization subject can determine a cashier maximum for his organizational units.

(4) Fiscalization subjects who are over the limits which define a small business according to the Small Business Development Promotion Act may determine a cashier maximum in the amount up to 100,000.00 kunas.

(5) As an exception to paragraph 4 of this Article, the fiscalization subject may prescribe a cashier maximum per individual business premises, but only up to 15,000.00 kunas.

(6) Fiscalization subjects conducting money exchange business, regardless of the provisions in paragraphs 2 and 3 of this Article, may determine a cashier maximum in the amount up to 100,000.00 kunas.

VIII. OVERSIGHT

Article 30

(1) Oversight of the implementation of this Act and over the provisions based on this Act shall be carried out by the Ministry of Finance, Tax Administration.

(2) If it is determined during oversight procedures that the fiscalization subject has not implemented the fiscalization process as described in Article 8, Article 16, Article 17 paragraph 1, and Article 20 of this Act, the Ministry of Finance, Tax Administration may issue a injunction banning the fiscalization subject from doing business until the reasons for the ban have been resolved.

(3) An appeal against the injunction from paragraph 2 of this Article shall not delay its execution.

(4) The injunction from doing business prescribed by paragraph 2 of this Article shall be executed by sealing the business premises.

IX. PROCEDURAL PROVISIONS

Article 31

For all matters not defined by the provisions of this Act, the General Tax Act provisions shall be utilized.

Article 32

The misdemeanor proceedings due to violations of this Act's provisions shall be conducted, in the first instance, by the competent judicial body of Ministry of Finance, Tax Administration.
Article 33

For procedures prescribed in this Act, there shall be no administrative tax.

X. FINES FOR TAX OFFENSES

Article 34

(1) The fiscalization subject shall be fined not less than 10,000.00 nor more than 500,000.00 kunas if they:

1. issue receipts which do not contain all information prescribed by this Act (Article 9, paragraphs 1 and 2, Article 15, paragraph 1)
2. do not deliver the business premises information (Article 15, paragraph 2, and Article 19, paragraph 1)
3. deliver a business premises report without all information prescribed by this Act (Article 19, paragraph 2)
4. do not prove the impossibility of establishing a data interchange connection using a HAKOM certificate (Article 23, paragraph 2)
5. make payments in cash contrary to the provisions from Article 28, paragraph 3 of this Act
6. do not deposit their cash turnover in an account according to the provisions from Article 28, paragraphs 4, 5, and 6 of this Act.

(2) For offenses from paragraph 1 of this Article, the responsible person of the legal person fiscalization subject shall be fined not less than 1,000.00 nor more than 50,000.00 kunas.

Article 35

(1) The fiscalization subject shall be fined not less than 5,000.00 nor more than 500,000.00 kunas if they:

1. for the purpose of receipt element delivery, do not connect the operator ID with the operator OIB on the cash register for the purpose of receipt element delivery and do not deliver the operator OIB to the Ministry of Finance, Tax Administration (Article 10),
2. do not ensure receipt number issuance in the manner prescribed by provisions of this Act (Article 11),
3. do not acquire a digital certificate from the Financial Agency in order to implement cash transaction fiscalization (Article 12),
4. within two days, counting from the day in which the connection was interrupted, do not establish the electronic connection and do not deliver all issued receipts (Article 21, paragraph 2),
5. within two days, counting from the day in which the connection was interrupted, do not establish the functioning of the cash register and do not deliver the issued receipts (Article 22, paragraphs 2 and 3),
6. do not write the information, or do not write it in a timely manner, about the received Unique Receipt ID on the copies of issued receipts from Article 20, paragraph 1 of this Act (Article 22, paragraph 5),
7. do not act according to provisions for the issuing of receipts while annulling the receipt (Article 24),
8. do not display the notice about the obligation of issuing receipts and the buyer's obligation to take and keep the issued receipt in their business premises on each cash register or other visible place (Article 25).

(2) For offenses from paragraph 1 of this Article, the responsible person of the legal person – fiscalization subject shall be fined not less than 1,000.00 nor more than 40,000.00 kunas.

Article 36

The buyer and each receipt holder who does not keep the issued receipt after leaving the business premises, or does not show it at the request of an official, shall be fined not less than 200.00 nor more than 2,000.00 kunas (Article 26).

XI. TRANSITIONAL AND FINAL PROVISIONS

Article 37

(1) As of 1 January 2013, the obligation of fiscalization shall be prescribed for fiscalization subjects, for large and medium businesses, as stated in the Accounting Act regardless of their business activity, and for fiscalization subjects whose one of several business activities is the accommodation business activity, and preparing and serving food (Label I of NKD 2007 area).

(2) As of 1 April 2013, the obligation of fiscalization shall be prescribed for fiscalization subjects, who are not mentioned in paragraph 1 of this Article, meaning fiscalization subjects whose their business activities are retail and wholesale, and motor vehicle repair (Label G of NKD 2007 area), and those subjects whose business activity is free personal enterprise, as listed in Article 18, paragraph 2 of the Income Tax Act.

(3) As of 1 July 2013, the obligation of fiscalization shall be prescribed for all fiscalization subjects.

(4) The Finance Minister shall prescribe in a rule book the mode of electronic cash register system testing which can be done by the fiscalization subjects prior to the commencement of the fiscalization obligation.
(5)

Powers of the Minister

Article 38

The Finance Minister is authorized, within the period of one month after this provision comes into force, to prescribe in a rule book the following:

1. instructions for fiscalization subjects regarding procedures for acquiring appropriate certificates from Article 12, paragraph 2 of this Act,
2. the length and type of string for the Unique Receipt ID (Croatian: JIR) which the Tax Administration shall deliver as confirmation of successfully received receipt elements from Article 17, paragraph 3 of this Act,
3. form and structure (xml scheme) of messages containing obligatory receipt elements from Article 17, paragraph 1 of this Act,
4. modes of generating, length and string type for the receipt issuer's security code, which confirms the link between the fiscalization subject and the issued receipt from Article 18 of this Act,
5. form and structure of messages regarding business premises from Article 19 of this Act,
6. protocols and security mechanisms for message interchange, the application model which uses the centralized IT system for fiscalization subjects for sending and signing electronic messages, the application model in which sending and signing messages is done individually on electronic cash registers, standard error messages, error protocols from Article 17, paragraph 5, and Article 19, paragraph 10 of this Act,
7. content and procedure of certification of the bound receipt book from Article 20, paragraph 4 of this Act,
8. obligations of the fiscalization subject and the proving procedure in cases in which it is impossible to establish a data interchange connection as prescribed in Article 23, paragraph 3 of this Act,
9. layout and contents of the notice about the obligation of issuing receipts and the buyer's obligation to take and keep the issued receipt from Article 24, paragraph 2 of this Act,
10. instructions on the method of verifying issued receipts using the Tax Administration's services (SMS, web) from Article 26, paragraph 4 of this Act, and
11. the method of testing electronic cash register systems which can be carried out by fiscalization subjects before the obligation of fiscalization comes into force, as prescribed in Article 37, paragraph 4 of this Act.

Article 39

This Act shall come into force on January 1 2013, except for Article 25, Article 26, and Article 35, paragraph 1, item 8, all of which shall come into force on 1 July 2013, and Article 23, paragraph 2, and Article 38 of this Act, both of which shall come into force on the eighth day after the publishing day of this Act in Narodne novine.
Class: 410-01/12-01/10

Zagreb, 23 November 2012

THE CROATIAN PARLIAMENT
President of the Croatian Parliament
Josip Leko, m.p