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master's thesis
Sustav za provedbu fiskalizacije
2016. urn:nbn:hr:122:756446
Pupavac, Marin
University North
University centre Varaždin
Department of Business Economics

Cite this document

Pupavac, M. (2016). Sustav za provedbu fiskalizacije (Master's thesis). Koprivnica: University North. Retrieved from https://urn.nsk.hr/urn:nbn:hr:122:756446

Pupavac, Marin. "Sustav za provedbu fiskalizacije." Master's thesis, University North, 2016. https://urn.nsk.hr/urn:nbn:hr:122:756446

Pupavac, Marin. "Sustav za provedbu fiskalizacije." Master's thesis, University North, 2016. https://urn.nsk.hr/urn:nbn:hr:122:756446

Pupavac, M. (2016). 'Sustav za provedbu fiskalizacije', Master's thesis, University North, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:122:756446

Pupavac M. Sustav za provedbu fiskalizacije [Master's thesis]. Koprivnica: University North; 2016 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:122:756446

M. Pupavac, "Sustav za provedbu fiskalizacije", Master's thesis, University North, Koprivnica, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:122:756446

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Metadata
TitleSustav za provedbu fiskalizacije
Title (english)The system of implementing fiscalization
AuthorMarin Pupavac
MentorAnica Hunjet (mentor)
Committee memberTanja Kesić
Committee memberAnte Rončević
Committee memberAnica Hunjet
GranterUniversity North
(University centre Varaždin)
(Department of Business Economics)
Koprivnica
Defense date and country2016-04-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Economics of Entrepreneurship
Abstract
Prema analizama o prihodima u poslovanju poduzetnika Republike Hrvatske većina prometa ostvaruje poslovanjem preko računa, a učešće prometa u gotovini iznosi samo 15% ukupno ostvarenog prometa u poslovanju poduzetnika. Većina prometa u gotovini ostvaruje se u djelatnostima ugostiteljstva te s njime povezanih djelatnosti, trgovini na malo te nekim uslužnim djelatnostima. Fiskalizacija u prometu gotovinom predstavlja skup mjera koje se provode radi nadzora ostvarenog prometa u gotovini. Prema izmjenama Zakona o porezu na dodanu vrijednost (Nar. nov., br. 22/12) od 1. siječnja 2013. godine usluge pripremanja i posluživanja hrane, bezalkoholnog pića i napitaka te piva i vina u ugostiteljskim objektima oporezuje se stopom od 10%. Na taj način izjednačen je porezni status usluga prehrane s uslugama smještaja koje se oporezuju sniženom stopom još od 1. siječnja 2006. godine. Obveznici fiskalizacije dužni su Poreznoj upravi dostavljati dva tipa poslovnih podataka. To su podaci o računu i podaci o poslovnom prostoru. Osim što se putem sustava razmjenjuju poslovne poruke između obveznika fiskalizacije i Porezne uprave, sustav za provedbu fiskalizacije omogućuje i mogućnost provjere dostupnosti servisa pomoću tehničke poruke echo. Razmjena podataka između obveznika fiskalizacije i Porezne uprave započinje onog trenutka kada operater na naplatnom uređaju odnosno blagajni treba kupcu izdati račun. Ukoliko prilikom obrade poruka zahtjeva dođe do pojave neke greške, kao što je npr. neispravna XML shema ili neispravan elektronički potpis, CIS vraća XML poruku odgovora u kojoj je sadržan opis greške koja se pojavila. Obveznik fiskalizacije je dužan osigurati hardversku i softversku podršku za razmjenu podataka s pristupnom točkom CIS-a Porezne uprave. Obveznik sam odabire platformu i implementaciju softverskog rješenja.
Abstract (english)
According to the analysis of revenues of entrepreneurs in Croatia majority of earnings is realized through the business accounts and participation of turnover in cash amounts to only 15% of the total turnover. Majority of earnings in cash is realized in catering sector and related activities, retail trade, and some service industries. Cash transactions fiscalization represents a set of measures which are implemented in order to control turnover in cash. According to the amendments to the Law on Value Added Tax (Nar. Nov., No. 22/12.) from January 1st, 2013, serving food, soft drinks, beer and wine in restaurants, is taxed at rate of 10%. This the tax status of food services is the same as the services of providingaccommodation which have been taxed at a lower rate since January 1 st, 2006. Taxpayers are required to submit to the tax authorities two types of business data. They are information about their business account and their business premises. In addition to the this system through which the business data is exchanged between fiscalization subjects and Tax Administration system, the system of fiscalization enables the possibility to check the availability of services using technical messages echo. Data exchange between the fiscalization subjects and Tax Administration begins as soon as the operator on the cash registry issues a receipt to a customer. If during processing of a request errors occur, such as, incorrect XML Schema or faulty electronic signature, CIS sends an XML response message which describes the error that occurred. The fiscalization subjects is obligated to provide hardware and software support for data exchange with the access point of the CIS Tax Administration. The taxpayer(fiscalization subject) chooses the platform and implementation of software solutions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:122:756446
Study programmeTitle: Business Economics; specijalizations in: Tourism and International Trade
Course: specijalizations in: Tourism and International Trade
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-04-18 14:25:52