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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