This article describes the requirements for receipts in Croatia.
Document details
Article 2 of the Act on the Fiscalisation of Cash Payments (Zakon o Fiskalizaciji u Prometu Gotovinom) defines the following components of a receipt/invoice:
- Personal identification number (OIB) of the person subject to fiscalisation
- Date and time
- Receipt/invoice number
- Information on whether the taxable person subject to fiscalisation is obliged to pay VAT
- Invoice amount - total amount and amounts broken down by tax rates
- Payment method
- Personal identification number (OIB) of the operator of the cash register and
- Security code of the document/invoice issuer
Article 9 (NN 106/18, 121/19) of the Croatian Fiscal Code defines requirements for a receipt.
- Time of receipt issue (hours and minutes)
- Identification of the operator (person) on the cash register
- Designation of the payment method (cash, card, cheque, transaction account, other)
- Unique receipt/invoice ID (JIR)
- Security code of the issuer obliged to fiscalise
- QR code (since 1 January 2021)
Example
The sample document shown below is an example. The layout does not have to be adhered to, but is the responsibility of the respective company.
Elements
| Receipt element | Description |
| 1. Receipt header |
Contains information on the company. Important: OIB |
| 2. Line items | Representation of the sales items, in the example VAT codes (‘A’, ‘D’) are used for different VAT rates. |
| 3. Sums | Total amount of the transaction |
| 4. Payment information |
Payment details Important: Specification of the payment method |
| 5. VAT informationen |
Information on the individual VAT rates Important: separate amounts according to tax rate |
| 6. Fiscal data |
|
| 7. Print Message | Part of the fiscalResponse |
| 8. QR-Code |
QR code of the transaction (since 1 Jan. 2021) |
| 9. Transaction data |
|
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