Efficiency in the Application of Fiscalization in the Republic of Croatia

Cilj ovoga rada jest pojasniti pojam i važnost fiskalizacije te prikazati kako se i koliko uspješno ona primjenjuje u Republici Hrvatskoj. Nastavno na navedeno u radu je analiziran pojam fiskalizacije koji se odnosi na skup mjera koje su obveznici fiskalizacije počeli provoditi 1. siječnja 2013. godine, a čiji je glavni cilj nadzor prometa u gotovini, tj. nadzor plaćanja isporučenih dobara ili obavljenih usluga novčanicama, kovanicama, karticama, čekom i sličnim načinima plaćanja. U konačnici, fiskalizacija bi trebala pomoći u suzbijanju sive ekonomije i utaje poreza (prema podacima iz 2016. godine, nepravilnosti u provedbi fiskalizacije utvrđene su u 36% provedenih nadzora). Da bi u tome uspjela, uvedene su različite vrste prekršaja i kazni prema Zakonu o fiskalizaciji u prometu gotovinom (NN 133/12). Iako se ti prekršaji prvenstveno odnose na obveznike fiskalizacije i odgovorne osobe u pravnoj osobi obveznika fiskalizacije, to mogu biti i kupci te svaki drugi primatelj računa. Štoviše, kupčeva je obveza preuzeti i zadržati ispostavljeni mu račun nakon izlaska iz poslovnog prostora. U protivnom, sukladno Zakonu o fiskalizaciji u prometu gotovinom, on može biti kažnjen u iznosu od 200,00 do 2.000,00 kuna. Također, kako bi potaknuli građane na preuzimanje izdanih računa u poslovnim prostorima, provedene su i različite nagradne igre - „Bez računa se ne računa“, „Traži račune i ulovi kune“, „A gdje je račun!?“ te „Molim račun!“ - s ciljem prikupljanja što većeg broja (neispravnih) računa kako bi obveznici koji neispravno provode fiskalizaciju mogli biti sankcionirani, a kako bi se građane pri tome educiralo o važnosti ispravne provedbe fiskalizacije.The objective of this paper is to explain the term, and the importance of the fiscalisation, but also to present in which way, and how successfully, it is applied in the Republic of Croatia. Further to the above, the paper analyzes the term of the fiscalisation as a set of measures that taxpayers subject to fiscalisation started to implement from January 1st 2013 with the main goal to control cash payments, meaning to control payments for delivered goods or performed services made in banknotes, coins, credit cards, check, or those made using other similar means of payment. Ultimately, fiscalisation should help prevent the underground economy and tax evasion (according to data from 2016, the irregularities in the implementation of fiscalisation were found in 36% of carried out inspections). In order to succeeded at that, various types of violations and penalties under The Cash Payment Fiscalisation Act (Official Gazette 133/12) were introduced. Although these violations relate primarily to the taxpayers subject to fiscalisation, and the responsible person of the legal person, those refer to all paying customers and any other recipient of the receipt as well. Moreover, the consumer's obligation is to take and keep the receipt that was issued to him after leaving the business premises. Otherwise, in accordance with the provisions of The Cash Payment Fiscalisation Act, he can be fined with 200.00 to 2,000.00 HRK. Also, to encourage citizens to take the issued receipts while in business premises, various prize draws have been carried out: „Bez računa se ne računa“(It doesn’t count without a receipt), „Traži račune i ulovi kune“(Ask for the receipt and catch HRK), „A gdje je račun!?“(Where is the receipt!?) and „Molim račun!“ (Receipt, please!) - aiming to collect as many as possible (incorrect) receipts so that the taxpayers subject to fiscalisation that improperly conduct it can be sanctioned. This is also done to educate the citizens about the importance of proper implementation of the fiscalisation procedure