What is fiscalization?

If you want to have a business or enterprise, you must issue invoices to your customers for services rendered or goods sold. If you intend to charge invoices exclusively through a transaction account (customers pay directly to your bank account), then you can create invoices in any program you want. By that I mean that you are not obligated to use any software solution that exists in the invoicing market, you can already create invoices in, for example, plain Microsoft Word or Excel, provided that the invoice contains all legally prescribed elements. In this case, you are not obliged to carry out the fiscalization process.

if you intend to collect bills and / or cash then you are obliged to carry out the fiscalization procedure!

Fiscalization is actually the process of creating an account in a special software solution that has possibility of data exchange with the central information system of the Tax Administration. This data exchange takes place at the time of creating the invoice, whereby the invoice becomes immediately visible to the Tax Administration. In this way, the state seeks to combat possible tax evasion and fraud.

The software solution that must be used in the fiscalization process is called the fiscal cash register and you can find many suppliers in the market. Since this is software, you need a fiscal device on which to implement the fiscal cash register. If you sit in an office and have you working for a laptop, a laptop can also be a fiscal device.

In order for the cash register to work, you also need a fiscalization certificate issued by FINA at your request. The fiscalization certificate is used for electronic signing of invoice elements and for identification of fiscalization obligors during electronic data exchange.

Read below what you need to do to implement fiscalization:

1. Download the fiscal certificate in FINA

The first step in the fiscalization process is to obtain a fiscalization certificate from FINE. The application is submitted by filling in and signing the following documentation and taking it to the nearest FINA branch.

Request for issuance issuance of production application certificate for fiscalization -1 copy

Certification Services Agreement - 2 copies,

Copy of the identity card of the person who will be the custodian of the certificate,

Proof of payment of the fee for issuing production application certificates for fiscalization.

You can pay the fee at the bank or through your mobile or internet banking, or at FINA where you can get a payment order.

The following table provides data for the payment of the fiscalization certificate:

Once you have submitted the above documentation, FINA will provide you with data for online download and activation of the certificate in one of the following 2 ways, or according to your choice:

When you receive the Reference Number and Authorization Code from FINE, at the link mojcert.fina.hr/finacms/ you will take over your fiscal certificate. To download, you can follow the instructions at this link.

2. Procurement of fiscal cash register

As we have explained, the fiscal treasury is a software solution that is linked to the Tax Administration and in which you create invoices that you charge in cash.

There are several suppliers of cash registers in the market. What you should think about before than you choose the fiscal cash register?

Type of activity - some fiscal cash registers are specialized for certain activities (eg catering, hairdressing salons, etc.).

References and experiences of other users

Price

Technology - check which operating systems the program runs on, whether it is available in the cloud, as a desktop or android application.

Customer Support

Trial (demo) - The best way to see if the cash register suits you or not is to try it.

Education - check if the provider offers the possibility of education to guide you in the work and functionality fiscal cash registers. In addition, make sure that they offer the ability to set initial settings such as certificate installation, import items, set up printers, etc.

5. Drafting an internal act on fiscalization

Internal act on fiscalization is a document that prescribes the numbering of invoices that we issue to customers.

Invoices are numbered from January 1 to December 31 of the current year and must contain mandatory prescribed elements of the invoice.

According to Article 11 of the Law on Fiscalization in Cash Transactions, the account number is expressed in three parts:

1. numeric account number - in the example of the account below this number is 15 , which means that there were 14 invoices issued before this.

2. business premises code - in the example of the invoice below this number is 01 (01 is entered in the registration of business premises to the Tax Administration)

3. billing device number - in the example of the account below, this number is 1

Primjer Internog akta i fiskalizaciji preuzmite ovdje.

6. Decision on the amount of the treasury maximum

When you charge in cash, you will have cash in the cash register that you can keep in the cash register while you do not exceed a certain amount. When you exceed this amount, you must deposit the money in a bank account.

The maximum amount of money you can keep in cash is called the cash maximum . Height the treasury maximum is determined by the entrepreneur by an internal act (below). For micro-entrepreneurs (includes lump sums) this amount is up to HRK 10,000.00.

Example of a decision on the amount of the treasury maximum download here.

7. Registration of business premises with the Tax Administration

Registration of business premises with the Tax Administration

You can fill in the business premises application on paper and take it to the Tax Administration.

You can find the application document at link.

How it is fulfilled, see link.

Registration of business premises via e-Tax

You can also register business premises through e-Tax (e-Citizens). See the steps below:

• 1 In the lower left corner, select Fiscalization - business application space.
  
• 2 Select the new office space in the upper right corner
  
• 3 Enter the designation of the business premises

  The business space label must be the same as the business space label you placed in the internal act on fiscalization and which is on the accounts.

  
• 4 Enter the type of business space.

  
• 5 Enter the address of the business premises.

  Enter the address of your business premises. If you have moving space, enter the address the seat of a trade or enterprise.

  
• 6 Enter the main activity according to the NKD specification

  Enter the main activity according to the NKD specification. You can find your NCEA in the document Notice of the classification of the business entity you received when you set up the business. If you are a craft, NKD writes on the tradesman or excerpt from Trade Register.

  
• 7 Choose working hours
  
• 8 Work hours

  Choose the working hours of your business premises.

  
• 9 Manufacturer and maintainer of the fiscal cash register

  Prepare the OIB of the manufacturer and maintainer of the fiscal cash register and enter it in the required places.

  

8. Invoice Notice

All taxpayers who charge for the services provided or goods sold in funds which according to the Law are considered cash, must be for the purposes of the procedure fiscalization and issuance of fiscalized invoices have prominent notice of the obligation to issue invoice , and the obligation of the buyer to take over and keep the issued invoice.

Each taxpayer is obliged in the business premises (closed) on each electronic toll booth or other visible place display a notice in accordance with the article 38. Ordinance on fiscalization in cash transactions (Official Gazette 146/12 and 46/17, hereinafter text: Regulations). Also the form and content of the notice is an integral part of the Ordinance.

Regarding the part of the inquiry about the possibility of making a personal notice or it must be obtained in To the Official Gazette , below we provide the following clarification. The law provides for an obligation expiration of the notice, and the Ordinance prescribed the form and content of the notice, therefore it is not the personal preparation of the notice is prevented, provided that the form i is followed in the preparation of the notice content of the Regulations.

You can buy the notice in the Official Gazette or order it here.

9. Fiscalized account

Invoice elements are:

1. OIB of the taxpayer,

2. account number,

3. date and time (hour and minute),

4. OIB of the toll device operator,

5. the amount of the invoice sorted by tax rate (sum of fees and taxes, amount of exemption),

6. an indication of whether he is a taxpayer in the value added tax system,

7. method of payment (banknotes, card, check, transaction account, other)

8. JIR,

9. ZKI,

10. QR code.