A mandatory QR code is introduced on each issued invoice

first_img2. IAU or security code of the taxpayer According to the Act on Fiscalization in Cash Transactions (OG 121/19) in force since 01 April 2020, which regulates the procedure, taxpayers, the content of invoices for the implementation of the fiscalization procedure – from 01. January 2021. new obligations come into force, ie the obligation to print QR codes on invoices. Thus, from January 1, 2021, the QR code will be a mandatory part of the content of the account in accordance with Art. 9. of the Law on Fiscalization, but only those accounts that are charged with funds that are considered cash transactions. This change will have the greatest impact on the hospitality sector. 4. total invoice amount. The main reason for the introduction of the QR code is that citizens can check their accounts on the basis of Art. 27. of the Law on Fiscalization. In Art. 27 of the Law on Fiscalization states that customers and all recipients of invoices, for which the fiscalization procedure has been performed, can check whether their invoice is reported to the Ministry of Finance, Tax Administration, within 30 days from the date of issuance of the invoice.Checking the invoice is done by sending an SMS message or requesting a web service, available on the website of the Tax Administration. 1. URL to the Tax Administration’s website for account verification The QR code referred to in Article 18a of this Ordinance shall contain at least the record of the following data: 3. date and time of invoice issuance Attachment: Official Gazette: Ordinance on Amendments to the Ordinance on Fiscalization in Cash Transactions In accordance with Art. 2. Law on Fiscalization and Art. 18a paragraph 1 of the Ordinance on fiscalization, a QR code is a two-dimensional code that contains a record of a certain set of data. This code is created by the taxpayer and is printed on the invoice as the obligatory content of the invoice. Find out more in the attachment. last_img read more

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