This issue is especially relevant for webshops that accept orders and receive payments via card transactions.
But is it necessary to issue an invoice at the same moment when the customer’s card is charged?
The answer to that question is NO; the fiscalization procedure is carried out at the time of issuing the invoice, and the invoice is issued when the purchased goods are delivered to the customer. You can find more details in an opinion published by the Tax Administration .
There are other important questions that often cause confusion:
Who has to fiscalize invoices?
Fiscalization taxpayers include persons who are liable for income tax on the basis of self-employment, which includes “income earners”, flat-rate workers, self-employed people, domestic workers and those who perform secondary occupations. Also, this includes all those who are registered in the register of taxpayers and in some way pay taxes as income tax payers.
The second group of taxpayers consists of people who are liable for income tax, mostly legal entities, but they can also be natural persons – the so-called. artisans “income earners.” It is important to note that those liable for income tax are also liable for issuing invoices. This is especially important because in some cases there is no obligation to issue an invoice, which means that there is no fiscalization either. Furthermore, it is important to understand that the VAT status, regardless of whether someone is in the VAT system or not, does not affect the obligation of fiscalization. Namely, those liable for fiscalization can also be those who are not liable for VAT, if they are in one of the previously mentioned groups.
What does that mean specifically now?
All the above-mentioned groups that issue invoices have to fiscalize invoices, but a fiscal invoice – which means an invoice that is immediately registered with the tax administration – should be issued only if you charge for goods or services paid in cash or by card.
What are the obligations of fiscalization?
All taxpayers must implement certain adjustments in order to comply with the law. This includes adjusting the content of the account, the way the account is numbered, and the adoption of an internal act on business premises with detailed information on each branch. In addition, taxpayers are required to display the sticker “Without a bill, no bill” on every electronic payment device or other visible place in their business premises.
How to report the start of fiscalization?
If you are fiscalizing your invoices, you should submit information about your business premises and working hours to the Tax Administration before the fiscalization begins. Also, if you change business premises, be sure to report these changes to the Tax Administration before you start fiscalizing accounts with updated information. This entire process is done through the e-Tax system and you can do it yourself or authorize someone else, for example, your bookkeeping.
How to get a fiscalization certificate?
You can find more information about this at FIRA – Fiscalization.
