Fiskalizacija prodaje putem samoposlužnih uređaja

undergraduate thesis

• Title (english): Fiscalization of a vending machine sale
• Author: Ivana Šantalab
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2025-01-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES

Abstract

„Fiskalizacija u Republici Hrvatskoj uvedena je kao ključna mjera za povećanje transparentnosti u poslovanju s ciljem smanjenja poreznih prevara. Uvođenjem fiskalnih blagajni i elektroničkog praćenja gotovinskih transakcija, država nastoji poboljšati sustav nadzora nad prihodima poslovnih subjekata, povećavajući time i ukupnu poreznu disciplinu. Dok je fiskalizacija isprva bila usmjerena na tradicionalne načine poslovanja s gotovinom, tehnološki napredak i popularizacija samoposlužnih uređaja prošili su područje djelovanja ove mjere.
Samoposlužni uređaji, kao što su automati za prodaju hrane, pića, karata i drugih proizvoda, postali su sve popularniji oblik distribucije zbog svoje jednostavnosti, ekonomičnosti i mogućnosti poslovanja bez prisutnosti osoblja. Međutim, fiskalizacija prodaja putem ovih uređaja predstavlja izazov zbog specifičnih tehničkih i operativnih zahtjeva (koje je potrebno zadovoljiti kako bi se osigurala usklađenost s poreznim propisima). Postupak fiskalizacije u kontekstu samoposlužnih uređaja mora omogućiti automatizirano evidentiranje transakcija, a time i usklađenost s važećim zakonima. Osim tehničkih prilagodbi, fiskalizacija takvih uređaja donosi i niz pitanja vezanih uz troškove implementacije i održavanja sustava. Obveznici, posebice oni manji poduzetnici, često su suočeni s financijskim opterećenjem jer moraju nabaviti opremu koja podržava fiskalizaciju, prilagoditi svoje operativne procese i osigurati tehničku podršku.“

Abstract (english)

Fiscalization in the Republic of Croatia was introduced as a key measure to increase business transparency with the aim of reducing tax fraud. By implementing fiscal cash registers and electronic monitoring of cash transactions, the government aims to enhance the oversight of business revenues, thereby improving overall tax compliance. While fiscalization was initially focused on traditional cash-based business operations, technological advancements and the growing popularity of self-service devices have expanded the scope of this measure.

Self-service devices, such as vending machines for food, beverages, tickets, and other products, have become an increasingly popular form of distribution due to their simplicity, cost-effectiveness, and the ability to operate without staff. However, fiscalizing sales through these devices presents challenges due to specific technical and operational requirements that must be met to ensure compliance with tax regulations. The fiscalization process in the context of self-service devices must enable the automated recording of transactions, ensuring adherence to applicable laws. In addition to technical adjustments, fiscalization of such devices raises various issues related to the costs of system implementation and maintenance. Obligated entities, especially smaller entrepreneurs, often face financial burdens as they are required to acquire equipment that supports fiscalization, adjust their operational processes, and ensure technical support.

• Keywords: Fiskalizacija; samoposlužni aparat; prodaja; Porezna uprava; prilagodba; račun; sankcije
• Keywords (english): Fiscalization; self-service device; sales; Tax Administration; adaptation; invoice; penalties
• Language: croatian
• URN:NBN: urn:nbn:hr:199:347377
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2025-01-20 08:46:43