Fiscal subject related
General information
According to current provisions, the person subject to fiscalization can determine the cashier's maximum in the amount of:
- microentity and natural persons HRK 10,000.00 (EUR 1,327.23),
- small entity HRK 50,000.00 (EUR 6,636.14),
- medium entity HRK 80,000.00 (EUR 10,617.82).
Fiscalization debtors who exceed the standards that determine a small economy according to the law regulating the development of a small economy can determine the cash maximum in the amount of up to HRK 100,000.00 (13,272.28 euros).
A person subject to fiscalization who performs currency exchange operations can set a cashier's maximum in the amount of up to HRK 100,000.00 (EUR 13,272.28).
Furthermore, according to the Ordinance on Amendments to the Ordinance on Fiscalization in Cash Transactions (Official Gazette No. 125/22) for the period from January 1, 2023, at 00:00 hours to January 14, 2023, at 24:00 hours, the person subject to fiscalization may determine the cashier's maximum in the amount of:
- microentities and natural persons (profit or income tax payers) HRK 40,000.00 (EUR 5,308.91),
- small entity HRK 200,000.00 (EUR 26,544.56),
- medium entity HRK 320,000.00 (EUR 42,471.30),
- large entity HRK 400,000.00 (EUR 53,089.12),
- exchange office HRK 400,000.00 (EUR 53,089.12).
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