CRAFTSMEN AS FISCALIZATION SUBJECTS

Obrt je samostalno i trajno obavljanje dozvoljenih gospodarskih djelatnosti od strane fizičke ili pravne osobe s ciljem ostvarivanja dobiti preko proizvodnje, prometa ili pružanjem usluga. Poslovanje obrtnika analizira se razmatrajući financijske obveze obrtnika i računovodstvo obrtnika. Računovodstvo obrtnika temelji se na nizu propisa i drugih zakonskih akta koji određuju uvid u ekonomski aktivnost obrta. Obveznikom fiskalizacije smatra se: -fizička osoba obveznik poreza na dohodak po osnovi samostalne djelatnosti prema odredbama zakona kojim se uređuje porez na dohodak te - pravna i fizička osoba koja se smatra obveznikom poreza na dobit prema zakonu kojim se uređuje porez na dobit. Fiskalizacija u prometu gotovinom je skup mjera koju provode obveznici fiskalizacije, kako bi se omogućio efikasan nadzor ostvarenog prometa u gotovini. Promet gotovinom je plaćanje za isporučena dobra ili obavljene usluge novčanicama ili kovanicama koje se smatraju platežnim sredstvom, karticama, čekom ili drugim sličnim načinima plaćanja, osim plaćanja na transakcijski račun kod banaka, ako Zakonom o fiskalizaciji nije uređeno drugačije.Trade is a independent and permanent perfomance of permitted economic activities by physical or legal entities with a view to obtaining profit through production, traffic or provision of services. The business of tradesmen can be analysed by considering the financial obligations of tradesmen and craftsmen´s accounting. Tradesmen´s accounting is based on a series of regulations and other legal acts that determine the economic activity of tradesmen. The fiscalization subject is: - A natural person who is income tax payer for self-employed activities, pursuant to the income tax act provisions, and -A legal and natural person considered as profit tax payer, pursuant to the act governing profit tax for all business activities for which receipts are to be issued for delivery of goods and services, as stipulated by special regulations. Fiscalization of cash transactions means a set of measures implemented by fiscalization subjects in order to allow for efficient oversight of generated cash turnover. Cash transaction can be defined as payment for delivered goods or services using banknotes or coins which are considered to be legal tender, cards, cheques or other similar means of payment, except payments via transaction accounts, unless otherwise specified by act of fiscalization