Croatia, officially Republic of Croatia is a country at the crossroads of Central and Southeast Europe, introduced the concept and practice of fiscalization in order to control grey economy and to minimize avoidance of VAT. Since the 1st of January 2013. fiscalization became a reality in this country.
Croatia is one of the first countries in the world which introduced so called online fiscalization. Main characteristic of this fiscalization type is a real-time reporting of fiscal relevant transaction via internet to Tax Authorities.
Receipt number, unique identifier of receipt and issuers protection code are main elements which makes the base of fiscalization in Croatia.
There are no obligatory hardware devices that have to be used (e.g. certified fiscal printers) and there is no certification process for POS applications. It’s only mandatory to support certificates for signing transactions and internet communication with Tax Authorities.
This type of fiscalization resulted in many positive aspects, the Czech Republic and Slovenia followed same model with some minor adaptations and changes.
Contribution by JB Fiscal Consulting
