Fiskalizacija u Republici Hrvatskoj: provedba i problematika

The Cash Transaction Fiscalization Act regulates the procedure of fiscalization of cash transactions, the fiscalization subjects, contents of the fiscalization receipts, keeping the Register of fiscalization subjects for cash transaction fiscalization, the implementation of fiscalization, the payment in cash between fiscalization subjects, and oversight of the implementation of this Act. This paper elaborates upon the most important provisions of the Cash Transaction Fiscalization Act, such as the fiscalization subjects, their obligations, the implementation of the fiscalization procedure, the supervision of fiscalization, as well as the procedural provisions, penalties, transitional and final provisions and the procedure of introducing fiscalization in the Republic of Croatia, initialized in June of 2012.