Guide
Fiscalization
We prepare you for fiscalization, connect your electronic fiscal device with the Tax Authority, and set up correct issuing of fiscal receipts for sales to individuals.
Fiscalization is a system for recording retail turnover through an electronic fiscal device that sends every receipt to the Tax Authority in real time. The obligation applies to anyone selling goods or providing services to individuals, regardless of whether payment is made in cash, by card, by check, or in another way. Unlike the earlier model with fiscal cash registers, the new system uses an electronic device with a security element and an internet connection. The goal is for the buyer to receive, for every sale, a fiscal receipt with a QR code they can verify.
What you should know
- Fiscalization is mandatory for every taxpayer making retail sales of goods or services to individuals (retail and services), regardless of legal form, so it applies to flat-rate entrepreneurs, entrepreneurs keeping books, and to companies (d.o.o.) alike.
- Turnover is recorded through an electronic fiscal device, which consists of an electronic receipt-issuing system (ESIR), a fiscal receipt processor (local L-PFR or virtual V-PFR), and a security element issued by the Tax Authority; every receipt is delivered to the Tax Authority in real time, that is, as soon as an internet connection is established.
- A fiscal receipt is issued for every individual sale to a person and must contain a QR code, which the buyer can scan to verify that the receipt is valid; it is mandatory regardless of the payment method (cash, card, check, voucher).
- When payment is received in advance, an advance fiscal receipt is issued at the moment the advance is received, and upon delivery of the goods or service a final fiscal receipt is issued in which the previously paid advance is deducted, avoiding double recording of turnover.
- Online sales (a web shop) to individuals are also subject to fiscalization: for distance selling a fiscal receipt is issued, most often in electronic form delivered to the buyer by email or available via a QR code, and it does not have to be printed on paper.
- Certain activities may be exempt from the obligation to record turnover through a fiscal device (activities the Government designates by decree, for example specific agricultural, financial, utility, and other prescribed activities); the exemptions are prescribed, so an activity's status should be checked for each specific case.
How we handle it
- 01 Assessing the obligation We analyze your activity and sales method to determine whether and to what extent you are subject to fiscalization, and we check whether any prescribed exemption applies to you.
- 02 Choosing the device and security element We advise you on a suitable electronic fiscal device solution (ESIR with the accompanying L-PFR or V-PFR) and help submit the application to the Tax Authority for issuance of the security element.
- 03 Registration and go-live We register the business premises and locations with the Tax Authority and help you connect and test the device, so the first fiscal receipt is correctly issued and recorded.
- 04 Setting up advances and online sales We set up correct issuing of advance and final receipts, and for a web shop we introduce the issuing of electronic fiscal receipts to individual buyers.
- 05 Posting and control We collect reports on fiscalized turnover, post them to the business books, and reconcile them with VAT records and other documentation.
- 06 Monitoring the regulations We follow changes to the fiscalization rules and promptly inform you of new obligations, deadlines, or changes that affect how you issue receipts.
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