Public Croatia Author: Kristina Dosen
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Fiscal subject related

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Content accuracy validation date: 09.02.2024
Content accuracy validation time: 11:54h


For example, it is possible to have two separate business premises in one room, such as for the purposes of providing accounting services and rental services. Alternatively, a fiscalization obligor can determine that each team providing services in the field constitutes one "business" premises. If a fiscalization obligor operates in the place of residence but organizes a conference in a hotel for one day, the hotel will be considered a business premises for that day. Activities conducted without a registered address are reported as mobile (e.g., chimney sweeps, etc.).

The sequence of sales receipts is determined by internal regulations within the business premises. Thus, a business premises can have one sequence, or a separate sequence can be determined for each POS or the type of document within the business premises.

The fiscalization obligor keeps the internal regulations on the business premises and presents them for the purposes of tax control. The internal regulations are not submitted to the Tax Administration.



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