Fiscal subject related
According to the above:
- If the date of issue of the document is December 31, 2022, data are reported and submitted in kuna;
- If the date of issue of the document is January 1, 2023, data are reported and submitted in euros.
We would like to point out here that the Account Request Data Set (XML schema), which is an integral part of the Rulebook on Fiscalization in Cash Transactions, and through which taxpayers submit receipt data for the purpose of implementing the fiscalization procedure for issuing receipts, will not be changed, so that taxpayers do not incur additional cost adjustments. Specifically, the aforementioned data set only contains information about the total amount of the receipt without information about which currency it is, therefore, it is necessary to report and submit the receipts to the fiscalization system in the euro currency from the date of application of the aforementioned currency (January 1, 2023), specifically on New Year's Eve at 00:00 hours.
The above is also valid for those subject to fiscalization who carry out the procedure of fiscalizing sales through self-service devices (vending-machines), whereby the information about the sale or transaction is submitted to the fiscalization system in the euro currency.
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