Fiscal subject related
Content
The new checklist can be found here: https://www.neobilten.com/wp-content/uploads/2022/08/Kontrolna-lista-fiskalni-uredjaji.pdf
To give a bit of a background on the importance of these checklists, they are essentially documents that contain a list of priority tax inspection issues and other actions for which the tax inspection is authorized, determined according to the severity of possible adverse consequences in a certain area in accordance with the rules on risk assessment, and the subject and scope of the inspection.
Tax inspectors, during their inspections, undertake checks and other actions that are contained in the control checklist list. However, the checklist does not contain an exhaustive list of all risks and dangers, illegalities, or deficiencies that may occur. That means that the inspector can and should, in exceptional, high-risk situations when vital values are at risk, act preventively and/or correctively, in accordance with the prescribed powers, to protect those values.
The questions that the control checklists contain are the following:
1. The taxpayer has reported all business premises and business premises to the Tax Administration, as well as all subsequent changes
2. There is an obligation to record each individual transaction of goods in retail services and the received advance payment for retail transactions through an electronic fiscal device, in accordance with the Law on Fiscalization and the Decree on Determination activities in which there is no obligation to record retail transactions through an electronic fiscal device
3. There is an electronic fiscal device approved by the Tax Administration in the premises
4. Has the total turnover in the facility been recorded through the electronic fiscal device from the beginning of the regular day until the moment of control?
5. After the covert purchase of goods ______________________________, i.e. the service performed ______________________________, the advance payment for retail sales for ____________________ was received.
Fiscal receipt number (receipt counter) was ISSUED: _______________
PFR receipt number: ______________________________
6. What is the percentage of cash payments (cash+payment cards) in daily turnover:
a) less than 10%
b) from 10 - 50%
c) greater than 50%
7. What is the percentage of non-cash payment participation in daily turnover:
a) less than 10%
b) from 10 - 50%
c) greater than 50%
8. The fiscal slip contains all data prescribed by Article 5 of the Law, as well as the Rulebook on types of fiscal accounts, types of transactions, methods of payment, reference to the number of another document and details of other elements of fiscal accounts
9. What is the percentage of refund receipt participation in daily turnover:
a) less than 10%
b) from 10 - 50%
c) greater than 50%
10. Is the amount of turnover stated in the report on realized turnover concurrent with the money found in the cash register of the fiscal device?
11. The taxpayer submits data on issued fiscal receipts to the Tax Administration in real-time, and within 5 days at the latest.
12. The taxpayer uses the appropriate security element for the business premises, i.e. business premises.
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