Tax Administration has published preliminary version of the document of Functional specification of electronic fiscalization which outlines how this new, ultra-modern system will work”, Dvene novine report.
Application of electronic fiscalization will start on 1 January. According to unofficial forecasts, tens of millions of euros of additional income will flow into the budget.
Irresponsible traders, hoteliers and other taxpayers will not be able to steal the country by failing to issue fiscal receipts or by installing double cash registers. Every receipt will be registered in the electronic base of Tax Administration.
What does fiscalization mean?
In accordance with the new rules, every taxpayer is obliged to issue fiscal receipts and implement fiscalization process.
Fiscalization means that all issued receipts, both cash and non-cash, shall be registered in the database of Tax Administration. Fiscalization is carried out through fiscal service responsible for the communication between taxpayers and Tax Administration.
Liabilities of taxpayers
In VAT system, taxpayers are required to provide new, modern electronic payment devices and register them.
Apart from that, all devices must be electronically collected to TA.
Two most important codes
Taxpayers will be required to get used to the new system of fiscalization codes.
Technically, every taxpayer will receive an identification code, which is an alphanumeric code which confirms connection between a taxpayer and the receipt.
The code system creates software solution which is used for issuing receipts and is a mandatory element of every issued receipt.
The other important code is the unique identification code of the receipt.
How does it function?
Data exchange process begins when the operator is required to issue the receipt to the customer. After the operator fills in all the elements of the receipt and calculates the identification code of taxpayer, it prepares XML message with the request and signs electronically via private key of the application certificate which was issued to a taxpayer by a registered service provider. Certificate of the server then identifies the server of TA.
TA system receives signed XML message and verifies digital signature and structure of the message. If the message is validates, it is registered into database.
“Once the message is registered, Central Information System of TA creates a response with a unique identification code of the receipt. The response is signed with digital certificate of TA and is sent to the electronic device of a taxpayer. After the device gets the reply, taxpayer is obliged to print the receipt immediately and give it to the customer”, the document states.
What if VAT is not mandatory?
In case a taxpayer is not in the VAT system, the taxpayer can create and fiscalize receipts using self-service EFI portal of TA.
In this case, a taxpayer doesn’t have t have electronic payment device but only a computer or a tablet or a smart phone only to access the portal via Internet. Taxpayer will gain access to the portal by using digital certificate issued by registered CA.
“When the CIS creates code for business space and a code for the operator, both codes are kept in database. Taxpayer will be obliged to enter all elements of data. When data is provided, it s confirmed and sent to fiscalization service. When fiscalization process is finished, data will be saved in database and CIS will create a response signed with digital certificate and sent to a taxpayer. Taxpayer is then obliged to print the receipt and give it to the customer or send it to customer’s email address when required”, the document concludes.
