Fiscal law about web shops

Written by Roland on . Posted in News

webshopCroatian law defines card payments as well as cash payments and therefore it is necessary to fiscalize business entity that accepts credit card payments.

Credit cards - Maestro, Visa, MasterCard, American Express and other credit and debit cards - are considered as the turnover in cash. For credit cards it is necessary to conduct fiscalization process of receipt issuing. In this are also included web shops.

Web shops, even though everything is paid by card, have to be connected to the fiscalization system. According to the above, each receipt that web shop issues, must go through the process of fiscalization.

PayPal does not belong to this category. Tax Administration made equal PayPal payments and the payment of the transaction account on the account for which there is no obligation of fiscalization.

If you have a web shop and you are using outdated web service, you will need to replace it. 


How web shop could be adopted to fiscalization?

Web shop owners have to work according to one of these two methods:

1.       Bill issuing through web shop

In this case, web shop communicates directly with the Tax Administration and sends receipts on fiscalization process. The customer in web store makes the payment according to the offer and web shop produces receipt with all needed elements and then sends it to the Tax authorities.

This method requires expansion possibilities of web shops and therefore increases the initial cost of opening a web store. It is very expensive when we talk about small web shops, but it is worth if you have a big shop.

2.      Offer issuing and afterward fiscalization

Another solution, already applied in all systems of web commerce is offer issuing on which is based customer payment. When web shop issues the offer and customer pays the goods, web shop have to issue a receipt on its existing fiscal cash register. It is mandatory to do this in period of 48 hours after the payment.

This method allows to web shops to continue to use it’s existing system - cash register.

Conditions for fiscalization?

-         Certificate issued by FINA,

-        Owning a computer/cash register,

-         Receipt printer,

-       Internet connection and

-         Software solution for communication with the Tax Administration

FINA certificate is mandatory for receipt fiscalization. The price is KN 300 + VAT for a period of 5 years.

Precondition is the registration of business entity at the FINA’s PKI system. What comes next is filling the application for certification. Except the application, web shop owners need to sign a contract about certification services and provide a copy of identity card. This procedure should be done in the office or using CMS FINA portal to download the certificate. After, it is necessary to take the certificate (in the FINA or on the Internet).

What should contain each fiscal receipt?

-       Time of receipt invoicing,

-        Name of the cashier and unique cashier number (OIB),

-       Method of payment – cash, card, bank account, etc.

-       Unique computer identifier (JIR)

-      Security code fiscalization issuer

Unique cashier number (OIB) of the person who issued the receipt has to be sent to Ministry of Finance and Tax Administration as receipt element.

Instead of OIB of the cashier, could be sent OIB of fiscalization payer. This is only possible if it is about individual activities or if the receipt is issued by self-payment devices.

For web shops it is mandatory to have a certificate. But only on the method of operation depends whether your web shop is going to be connected with a special software module that connects web shop with the Tax Administration. In this case, the web shop software has to implement and support receipt fiscalization process.