All companies and entrepreneurs who operate with cash payments, debit and credit cards or other cash equivalent means of payments, from 2nd January 2016 will need to confirm issued bills to Financial Administration of Republic Slovenia (FURS) i.e. – introduce the system of fiscal cash registers on tax confirmation of issued bills.
This will be done by electronic tax coffers or through so called mini cash registers, while regardless of the means of confirmation of invoices, all the taxpayers, prior to first issued invoice, will be obliged to fulfil the following steps.
1. Obtain special digital certificate for fiscal cash registers
Certificate stated above is not the same one, that you may be using for the access to the portal e-taxes (“e-davki”) or for electronic banking. For fiscal cash registers, you need to obtain special digital certificate, which is going to be used by entrepreneurs and sole proprietors (s.p.) only for tax confirmation of issued invoices. Digital certificate is obligatory also for those who will, even after 2nd January 2016, use bound books for issuing bills/invoices.
2. You are obliged to do an inventory of business premises
An inventory is to be done for all the premises, where operations of tax confirmation of bills will be taking place. The definition of office space is actual office, office building, delivery or any other vehicle or fiscal cash register itself, in case you do not have actual office and activities of the companies are done in work field.
3. You have to introduce and accept internal act
Before you issue first tax register confirmed invoice, you have to introduce and accept internal act. Latter has to declare weather you will be using fiscal cash registers for confirmation of issued invoices or bound books, which is to be confirmed through mini cash register. Keep in mind that in the same premise you cannot use both!
According to internal act, business premises need to be assigned and labeled by identification marks, the rules for allocation of serial numbers of invoices must be written down as well, while it is also necessary to assign tags for electronic devices and natural persons who will be issuing invoices – all stated has be written in internal document.
Specialists in Data d.o.o can also prepare internal act.
4. You have to buy or hire fiscal cash register or confirm bound book of issued invoices through e-tax service
Electronic cash register (in the form of computer program) should print out the correct form of three-part account numbers and additional information that should be on invoice (EOR, ESL, label of natural person, which issues an invoice, exact time and date of invoice). In case you will keep using bound book of invoices, you will have for each invoice, in the period of 10 days from the day when invoice was issued, obtain all information (EOR) from so called mini cash register.
5. Publish the notification for customers
The notification for customers has to be in each office area – even if it is delivery car, stall or electronic device – regardless of the form of issued invoice (electronic invoice or bound book of invoices). Notification serves to inform the customers, that you as a seller have to issue them an invoice, hand it in, while customer have to take it and keep it by the time they exits office area. The notification can be printed from the website of the Financial Administration (size A5, A5, A6).
6. On each cash register digital certificate has to be installed, at the same time the tag of person who is issuing invoices has to be introduced as well, together with the tax number of that person.
Once you install certificate for tax confirmation of invoices on the cash register (in the program for tax confirmation of bills), you will have to report the tags of natural persons, who will be issuing the invoices, together with their tax numbers to Financial Administration of RS. At certain cash register only these persons, who will be correctly registered for that certain cash register with its tag and tax number, will be able to issue invoices at this particular cash register.
7. Report the information on the office premises to the Financial Administration
Prior to first issued invoice, you will have to report to Financial Administration information about all office premises, where invoices will be issued. Such is to be done via fiscal cash register program or so called mini cash register through special digital certificate.