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Fiscalization in Slovenia

The Fiscalization Law was proposed in order to avoid tax evasion for subjects who charge cash for their receipts, such as retail locations, restaurants, and bars. Yearly tax statements have shown that the declared turnovers of a significant number of such subjects are very low, which points at a large number of cases of receipt non-issuance, or their manipulation in practice. In order to prevent it in a more efficient manner, the proposed Law has prescribed the process of fiscalization – a set of measures used to implement an overview of the issuance of cash transaction receipts.

Unlike the experience in countries with fiscal laws – Bosnia and Herzegovina, Republika Srpska, Serbia and Albania – where outdated fiscal printer concepts are used which can only support the businesses of small convenience or grocery stores with one or two cash registers, Croatian on-line concept will be used.  This concept has proven to be have a quality solution for large commercial chains and complex sales systems.

Advanced merchandise payment, promotional actions (e.g. buy one, get one free), bulk merchandise sales, coupon payment, award coupons, vouchers, tax-free purchasing (diplomatic and consular personnel), limited number of characters for quantity and price, etc. are all issues for fiscal solutions with printers. Fiscalization is meant to reduce tax evasion, but it can also create huge expenses for merchants because of its limitations, when the solution is hardware-based.

A software solution is a good choice for fiscalization, because it will not create a financial burden for companies which is too high, nor will it create a cash outflow from country, which would occur in the case of a hardware approach (printer), which would result in equipment imports from other countries.

Each receipt element will be sent to the Ministry of Finance and the Tax Administration. In practice, this means that receipts will have to be issued using POS devices and an Internet connection, which means the sales points will have to be connected to the Internet, while the receipt software will have to be adjusted to this. The basic work principle is simple – the fiscal software logs every receipt and in order for it to be printed and delivered to the customer, it must be certified by the Tax Administration with an Unique Receipt ID.

A problem for fiscalization could be the speed of receipt issuing, considering that a large number of receipt files will have to be sent at the same time over the Internet, in order to receive the receipt ID, which has to be printed on the receipt in QR form.