Having in mind that the Law on Fiscal Cash Registers has been in force since January 1st, 2005, i.e. that more than 15 years have passed since the introduction of the current fiscalization system and that the technology that can be applied in this area has significantly advanced, it has been recognized the need to improve the existing system. The main goal is the application of new technology to create conditions for combating the gray economy, more efficient control and better tax collection.
In this regard, the Law on Fiscalization should eliminate the shortcomings of the current model of fiscalization and lead to more efficient control of all deliveries of goods and services provided to retail, including received advances for future trade in goods and services. The new system of fiscalization creates conditions for the Tax Administration for more efficient monitoring and control of taxpayers who are at risk of tax evasion, as well as increasing the number of tax controls at the seat of the tax authority, thus reducing the need for field controls.
The new model of fiscalization brings a comprehensive scope of fiscalization, with the fact that certain activities, due to their specificity are exempt from the obligation to record retail trade through electronic fiscal device.
In addition, the transition to the new system will overcome the procedural and technical shortcomings of the existing system (fiscalization / defiscalization of fiscal cash registers, regular servicing, storage of control tapes, etc.), which reduces operating costs, eliminates unnecessary administration and creates a better business environment.
Taxpayers are given the opportunity to adjust their business in the period from November 30th, 2021 to April 30th, 2022 and to completely switch to the new fiscalization system, with a facilitated transition process and without the obligation to defiscalize old fiscal devices. Namely, a phased transition to the new model is planned, which will enable taxpayers to continue their business without hindrance, especially when it comes to taxpayers who perform retail trade in several locations.
Subject of fiscalization
The Law on Fiscalization establishes a system that will ensure that every trade in goods and services, as well as every received advance for future trade in goods and services is recorded through an electronic fiscal device, which contributes to more efficient control of all deliveries of goods and services. Also, the subject of fiscalization includes transactions made through self-charging devices – vending machines.
Obligor of fiscalization
The scope of fiscalization has been extended to all taxpayers of income tax from self-employment in terms of the law governing personal income tax, i.e. all entrepreneurs, and all taxpayers of corporate income tax in terms of the law governing corporate income tax, which retail trade.
Different types of fiscal accounts
Unlike the single fiscal snippet issued in accordance with the Law on Fiscal Cash Registers, the new system brings more variants of the fiscal account depending on the type and type of transaction. Namely, we now distinguish between fiscal invoices for turnover and advance, as well as fiscal documents that are not considered fiscal invoices, specifically: copy of invoice, training invoice and pro forma invoice.
Also, depending on the type of transaction, fiscal invoices and fiscal documents for sale and refund, i.e. cancellation of invoices can be issued.
On the one hand, the subject solution complicates the procedure, but on the other hand, it brings a simpler procedure in certain cases, such as the return of money, the return of goods, the correction of errors and the like.
According to the general rule, fiscal invoices are issued in printed form, with the possibility of delivery electronically, only with the consent of the buyer of goods or service users, with the exception of taxpayers who perform retail trade exclusively via the Internet, who submit invoices electronically without the prior consent of the customer.
The Law on Fiscalization stipulates that at the moment of retail, each invoice is fiscalized and the transfer of data on issued fiscal invoices to the Tax Administration is done via a permanent real-time Internet connection.
Exceptionally, if the data on issued fiscal invoices cannot be submitted in real time, the obligation to store the data in the internal memory of the electronic fiscal device until the moment of data transfer to the Tax Administration is envisaged.
The taxpayer may use an electronic fiscal device consisting of elements (fiscal invoice processor and electronic invoicing system) whose usage was previously approved by the Tax Administration, whereby the Tax Administration has established a register of elements of electronic fiscal devices whose usage is approved and the same published on its website. In addition to the above, taxpayers are left with the opportunity to independently develop and implement a device for the needs of their business, which is approved by the Tax Administration before the start of use.
In addition to the cash register, the electronic fiscal device can also be a computer, tablet, mobile phone.
Also, it is envisaged that the taxpayer uses the security element to sign fiscal invoices as well as to confirm identity when exchanging data and information with the Tax Administration.
Possibility to check fiscal accounts
Buyers of products, i.e. users of services, can check whether their fiscal invoice has been issued in accordance with the law, which should have an impact on greater discipline of taxpayers. The verification is performed using the QR code which is an integral part of the printed fiscal invoices, i.e. using the hyperlink containing the fiscal invoices issued in electronic form.
Obligations of taxpayers
Initially, taxpayers are obliged to register the business premises in which they perform retail activities, in order to generate a unique label for that area by the Tax Administration. Then, it is necessary to select the appropriate electronic fiscal device and submit an application for the issuance of a security element, set up the system in accordance with the relevant regulations and start issuing fiscal invoices.