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Book of bound receipts

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According to the Fiscalization Act article 20 and article 22, the small fiscalization payers as well as those who are experiencing a malfunction of their electronic cash registers and are not able to send the data to the Tax Administration are required to use a book of bound receipts.Those are numbered pads which are validated by the Ministry of Finance, the Tax Administration.The Minister of Finance will prescribe with a bylaw the content as well as the procedure of verification of the book of bound receipts.

According to information gained from the Tax Administration, the book of bound receipts will be available for purchase in the official gazette Narodne novine next week (December 19, 2012) and both the small and the big receipt book format will be available. List of available book purchase retail stores (http://www.nn.hr/Maloprodaja01).