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What is fiscalization?

Cash transactions fiscalization is a set of measures which are used in order to implement an overview of cash transaction revenues. Fiscal software keeps track of each receipt; Tax Administration needs to approve it (JIR) so it could be printed and given to the buyer.

How is data transmitted from the fiscal cash register to the Tax Administration?

Using an electronic – software solution:
By using special software, such as Octopus or other.
By upgrading already existing application solutions along with digital signing and online data transfer.
All communication with tax authorities is protected with public/private key encryption - X.509 v3.
The certificate will be provided by authorities (FINA).

What is the cash register certification price for the purpose of fiscalization?

300.00 HRK for 5 years (60.00 HRK per year).
Every company must buy a digital certificate (in text file form). It is favorable that it doesn't have to be purchased for each separate cash register, but only for a single company or chain store, and it can then be copied onto all cash registers.
The certificate standard is X.509 v3 and it is independent of the running platform, e.g. Windows or Linux. Demo certificates will be provided by FINA free of charge.

What is the fiscalization process for subjects to fiscalization?

Usage of POS devices equipped with internet connectivity and an appropriate software for generating and digitally signing xml transactions.
Delivery of each transaction to the Tax Administration, receiving JIR, printing the receipt and giving it to the buyer.
Delivery of daily reports to the Tax Administration.
The prescribed procedures are also used for receipt annulment, merchandise returns, food/drink container returns.
The possibility of verifying issued receipts for buyers via SMS or Web services.

What fiscalization procedures are important for subjects to fiscalization?

Getting a certificate
Certificate download instructions will be prescribed in a rule book
Adapting the cash register, i.e. the software, to fiscalization requirements
Testing the system / device function with the Tax Administration
Keep up with deadlines issued by the Republic of Croatia

What kind of hardware is required?

It is not possible to use cash registers which do not provide Internet connectivity.

Cash register
A cash register (US English) or till (British English) is a mechanical or electronic device for calculating and recording sales transactions and an attached cash drawer for storing cash. The cash register also usually prints a receipt for the customer.

Point of sale
POS (also sometimes referred to as point of purchase (POP) ) or checkout is the location where a transaction occurs. A "checkout" refers to a POS terminal or more generally to the hardware and software used for checkouts. IBM PCs and compatible models from other vendors are the most widely used computer systems in the world. They are typically single user personal computers (PC). It must have a network interface card for Internet connectivity.

Can I use an already existing FINA certificate?

No. These certificates must feature the name “Fiskal” which defines its purpose and relation to the Fiscalization Law (demo certificate).

How long is a certificate valid for?

This certificate is valid for 5 years.

What happens after 5 years?

The certificate is no longer valid and it needs to be reissued. The details regarding the reissuing procedure after 5 years will be available on time.

What is the prize competition?

Buyers will be rewarded for sending JIRs to the Tax Administration for verification. If a JIR hasn't been logged by the Tax Administration, and a buyer has the receipt with that particular JIR, then it is reasonable to assume tax evasion has occurred.

Competition rules have not been defined, i.e. how many times winners (i.e. the buyers who checked JIRs) will be chosen per year and what are the prizes.

What if communication / connection to the Tax Administration is interrupted?

The subject issues a receipt without the JIR
The receipt contains all other required elements (security code!)
A two-day deadline is allotted for subsequent transaction (issued receipt) and daily report delivery.

What is the purpose of JIR?

It confirms that the receipt has been logged by the Tax Administration
It can be used for buyers to verify receipts.

What if a malfunction occurs on the fiscal cash register?

Receipts will be issued according to the procedure for minor subjects to fiscalization (manual entry in the receipt book)
Deadline for reestablishing normal work is 2 days
Subsequently received JIRs must be written on the copies of receipts issued according to the procedure for minor subjects to fiscalization, according to Article 21 of the Fiscalization Bill.

How can issued fiscal receipts be verified?

The verification of issued fiscal receipts is done via:
The web service
SMS text messages

How can a fiscal cash register (POS) be reinstalled?

All printed documents containing payment media information (including cash, card payments, everything except bank account transfers) must have a unique, uninterrupted counter for each separate store and POS. This counter must be reset at beginning of each year.

It will be possible to verify which receipt number was the last, that was received by the Tax Administration and to continue with the actual counter after reinstalling the cash register.

Can I use the same certificate for multiple cash registers?

As this is a software certificate, there are no obstacles preventing its usage on multiple cash registers within the same taxpaying business subject.

What should be on a fiscal receipt?

OIB
Name
Date and time
Receipt number
Purchased items
Tax calculation
Tax sorting according to tax rates
Return fee amount
Operator ID
The issuer's security code
ID of the person who collected the money
Tax Administration's certificate of having received the online transaction (JIR), or, in offline mode, a special warning message

Who needs a FINA certificate?

IT companies participating in the implementation: demo application certificates
Subjects to fiscalization: production application certificates

Can the certificate be used only with Microsoft OS?

FINA certificates are in accordance with the X.509 v3 standard and the RFC 5280 recommendation which regulates usage of X.509 v3 certificates on the Internet. Application certificates which will be issued for the purpose of fiscalization are soft-form certificates and they can be used on various platforms. Certificates are in accordance with international standards and are not limited to any particular computer platform.

Who is FINA ?

The Financial Agency (FINA) is the leading Croatian company for financial mediation. National coverage, an IT system tested on the most demanding jobs of national importance and a high level of expert team professionalism make it possible to prepare and implement various projects, from simple financial transactions to the most sophisticated jobs in e-business. The only Certificate Policy authorized company in Croatia.

Who is APIS-IT?

The agency for IT system support and information technologies, APIS-IT ltd. is a company which works closely with the Republic of Croatia and the City of Zagreb. They have a long tradition and have developed very complex IT support systems for the City of Zagreb, and the Tax and Customs Administrations of the Ministry of Finance in the Republic of Croatia.

Who is HGK?

The Croatian Chamber of Economy (Hrvatska gospodarska komora, HGK) is an independent professional and business organization for all legal entities engaging in business. It was established in 1852, organized in European tradition and on the so-called continental model of Austrian and German chambers with compulsory membership

What is XML?

Extensible Markup Language (XML) is a markup language, that defines a set of rules for encoding documents in a format that is both human-readable and machine-readable. It is defined in the XML 1.0 Specification produced by the W3C and several other related specifications

What form does the certificate come in?

As a text file

What is the purpose of the security code?

Additional protection for the receipt issuer – a confirmed link between the issued receipt and the subject to fiscalization
An additional means of identification while in offline mode
It prevents buyers from forging receipts

Who can create the security code?

The POS software users can decide which algorithm to use, to generate the code.

Is a special certificate used for testing?

Yes, a demo certificate issued free of charge by FINA. The certificate is planned to be available for download during September 2012.

How will Helpdesk be organized?

FINA will provide support with procedures regarding the certificates, there will also be a special website, a special mailing group and a free hotline (to be published after the Law has passed)
The first line of support for business owners – service offered by IT service providers
APIS-IT second line of support – support for manufacturers / software developers in case of problems with connection towards the centralized system
Details about how to communicate with support are a part of the general technical instructions

What are the fiscalization deadlines?

FINA will provide support with procedures regarding the certificates, there will also be a special website, a special mailing group and a free hotline (to be published after the Law has passed)
The first line of support for business owners – service offered by IT service providers
APIS-IT second line of support – support for manufacturers / software developers in case of problems with connection towards the centralized system
Details about how to communicate with support are a part of the general technical instructions

Who will cover fiscalization costs?

All costs will be covered by the party, who wants to fiscalize their cash registers. There are no state subsidies.

The costs are:
Purchasing a cash register with IBM PC or other compatible models
Purchasing a certificate from FINA
Purchasing or modifying software according to fiscalization standards
Purchasing an Internet connection
Monthly Internet connection costs
Additional software maintenance costs (hiring a person for the IT department to carry out the work)

Who will cover the Internet connection costs?

The costs are covered by the subject to fiscalization and they can choose any ISP to sign a contract with.

Do bookkeeping specifics change?

The costs are covered by the subject to fiscalization and they can choose any ISP to sign a contract with.

Who is going to be a subject to fiscalization?

Natural persons who are obligated to pay the income tax on independent personal activities (craft trade and other equal services, free enterprises, and, under certain conditions, agriculture and forestry)

Natural persons who are obligated to pay the profit tax

Legal persons obligated to pay the profit tax (corporations and others), if they are obligated to issue receipts according to special regulations.

Persons who conduct business on a smaller scale, i.e. the natural persons whose income is determined in a flat rate according to the Income Tax Law, are considered to be minor subjects to fiscalization. These subjects will issue receipts that are pre-certified at the Tax Administration (a special receipt book marked in ordinal numbers and certified).

What is OIB?

The Personal Identification Number (OIB, Osobni identifikacijski broj) is a permanent ID number assigned to every Croatian citizen and every legal person registered in the Republic of Croatia. It is generated and assigned by the Ministry of Finance - Tax Administration.
The OIB will gradually replace all other numbers which have until now been used as ID numbers for legal and natural persons in the Republic of Croatia (MB and MBG, respectively).
The OIB is a randomly-generated 11-digit number, which contains no private information.
The OIB is generated and then assigned to the natural and legal persons at no expense to them.
http://oib.oib.hr/SaznajOibWeb/fizickaOsoba.html