prikaz prve stranice dokumenta Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja
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graduate thesis
Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja
2024. urn:nbn:hr:132:756262
Kuzmić, Marina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Kuzmić, M. (2024). Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:756262

Kuzmić, Marina. "Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:756262

Kuzmić, Marina. "Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:756262

Kuzmić, M. (2024). 'Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 21 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:756262

Kuzmić M. Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2025 February 21] Available at: https://urn.nsk.hr/urn:nbn:hr:132:756262

M. Kuzmić, "Kontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:756262

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Metadata
TitleKontrola provedbe postupka fiskalizacije prodaje putem samoposlužnih uređaja
Title (english)Control of the implementation of the sales fiscalization procedure through self-service devices
AuthorMarina Kuzmić
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2024-12-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Zakonom o fiskalizaciji u prometu gotovinom i Pravilnikom o fiskalizaciji u prometu gotovinom propisana je provedba postupka fiskalizacije prodaje putem samoposlužnih uređaja s primjenom od 1. siječnja 2021. godine. Fiskalizacija prodaje putem samoposlužnih uređaja ne znači izdavanje fiskaliziranih računa za prodanu robu ili usluge, već bilježenje prodaje putem uređaja. Kod provedbe fiskalizacije samoposlužnih aparata kupcu se ne izdaje račun, nego se samo fiskalizira prodaja o čemu se podaci šalju Poreznoj upravi. Kontrolu provedbe fiskalizacije samoposlužnih uređaja obavlja inspektor ispostave koja je mjesno nadležna prema mjestu gdje se nalazi samoposlužni uređaj . Ako obveznik fiskalizacije ne fiskalizira svaku prodaju putem samoposlužnih uređaja u trenutku prodaje dostavom podataka o prodaji Ministarstvu financija, Poreznoj upravi, predviđene su sankcije za porezni prekršaj .
Abstract (english)
The Law on Fiscalization in Cash Transactions and the Ordinance on Fiscalization in Cash Transactions prescribe the implementation of the procedure for fiscalization of sales through self-service devices with application from January 1, 2021. Fiscalization of sales through selfservice devices does not mean issuing fiscalized invoices for sold goods or services, but recording sales through devices. When implementing the fiscalization of self-service devices, the customer is not issued an invoice, but only the sale is fiscalized, the information about which is sent to the Tax Administration. The control of the implementation of the fiscalization of selfservice devices is performed by the inspector of the branch that has local jurisdiction over the place where the self-service device is located. If the person subject to fiscalization does not fiscalize every sale via self-service devices at the time of sale by submitting sales data to the Ministry of Finance, the Tax Administration, sanctions fora tax vi o lati on are foreseen.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:756262
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra javne uprave)
Type of resourceText
File originReformatted digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-02-18 13:12:24