FISCAL SOLUTIONS...
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Public Croatia Author: Kristina Dosen
From January 1, 2023, the official currency in Croatia will be the euro, so data on receipts and other documents from January 1 onward will be presented in euros (until January 1, in kuna). Therefore, all provisions that previously were stated in kuna are now stated in euros, as is the cashier's maximum.
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Fiscal subject related

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Content accuracy validation date: 09.01.2023
Content accuracy validation time: 09:34h

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According to current provisions, the person subject to fiscalization can determine the cashier's maximum in the amount of:

  • microentity and natural persons HRK 10,000.00 (EUR 1,327.23),
  • small entity HRK 50,000.00 (EUR 6,636.14),
  • medium entity HRK 80,000.00 (EUR 10,617.82).

Fiscalization debtors who exceed the standards that determine a small economy according to the law regulating the development of a small economy can determine the cash maximum in the amount of up to HRK 100,000.00 (13,272.28 euros).

A person subject to fiscalization who performs currency exchange operations can set a cashier's maximum in the amount of up to HRK 100,000.00 (EUR 13,272.28).

Furthermore, according to the Ordinance on Amendments to the Ordinance on Fiscalization in Cash Transactions (Official Gazette No. 125/22) for the period from January 1, 2023, at 00:00 hours to January 14, 2023, at 24:00 hours, the person subject to fiscalization may determine the cashier's maximum in the amount of:

  • microentities and natural persons (profit or income tax payers) HRK 40,000.00 (EUR 5,308.91),
  • small entity HRK 200,000.00 (EUR 26,544.56),
  • medium entity HRK 320,000.00 (EUR 42,471.30),
  • large entity HRK 400,000.00 (EUR 53,089.12),
  • exchange office HRK 400,000.00 (EUR 53,089.12).

 

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