Fiscal Requirements
Implementation Croatian Fiscal Rules
Functions of the EFR
The EFR fulfills the following functions:
- Fiscal message generation upon ESR data delivered
- Local message signature using the Fiscal Certificate
- Request to the fiscal system CIS
- Response to the cash register application
- Transaction protocol
- Protocol of grand totals per tax group
- Retry handling according to regulations in case of network failure
- Tamper-proof archiving (encrypted cloud-storage)
Registration Business Premises
Before starting reporting to the productive fiscal system, the company has to register the business premises at ePorezna
Use the field ESR.TL to refer to your business premise ID.
Test/Playground Environment
For testing, transactions should be fiscalized against the playground system. Therefore the profile has to be set to fiscal test mode.
Please set this attribute and conform with Save.
Fiscal Certificate Handling
By law, receipts have to be digitally signed. The certificate used (company specific containing the TaxId) is issued via the fiscal authority's online system. Certificate file and password are confidential. On page http://localhost:5618/control you can upload the certificate file:
The certificate was installed correctly if the green OK bar is shown.
Certificates can be obtained here: https://www.fina.hr/poslovni-digitalni-certifikati/poslovni-certifikati-za-fiskalizaciju#kako-do-certifikata
Windows
The certificate is kept in the Windows Certificate Store (non exportable). It can be uploaded locally using the EFR web interface or distributed within a company network using Microsoft administrative tools. In this case, please make sure that the EFR service has sufficient rights to use the fiscal certificate for signatures.
Linux
The certificate files are kept locally in directory EFR/cer/HR
Certificate assignment
As long as only one fiscal certificate is installed or the TaxId of all certificates installed is unique, this TaxId is automatically assigned to the transaction protocol, the appropriate certificate (test/productive) is used ('no touch installation').
If TaxId of the installed certificates is not unique or if multiple companies are registering over one EFR instance (e.g. running as cloud service), TaxId has to be specified in client profile http://localhost:5618/profile
Network Access
The Croatian fiscal law stipulates online registration of each sale transaction via web request. The resulting transaction acknowledge (JIR) has to be printed on the receipt. Therefore, the machine running EFR must be granted access to the fiscal system CIS. Network devices (Router, Firewall) have to be configured accordingly unless a web proxy is used.
The hosts for the firewall settings can be found in chapter firewall setting.
A proxy can be defined in the default profile at http://localhost:5618/profile
The connection can be tested using the "Echo"-feature on http://localhost:5618/control
ESR Format
Transaction data is sent to EFR as XML or JSON web request. See ESR – "efsta Simple Receipt" Format for ESR request and response format.
The following fields have specific meaning generating the message to the fiscal system:
| Attribute | Name | Message fields affected |
|---|---|---|
| ESR.D | Date Time | DatVrijeme |
| ESR.TL | Transaction Location | OznPosPr |
| ESR.TT | Transaction Terminal | OznNapUr |
| ESR.FN | Fiscal Number | OznPosPr/OznNapUr/BrOznRac |
| ESR.T | Total | IznosUkupno |
| ESR.HR_OibOper | Operator's Tax Number | OibOper |
| ESR.HR_OznSlijed | Value "P" if the assignment of transaction numbers is at the level of business premises | OznSlijed |
| ESR.HR_SpecNamj | Additional invoice information | SpecNamj |
| Pay.PayG | Payment Group | NacinPlac |
ESR.FN is generated as a gapless sequence of all sale documents by EFR and is used as invoice number (FISCAL RAČUN).
If your POS sends its own invoice number as ESR.FN, make sure the numbering is gapless and starting with '1' for every fiscal year.
Field OibOper is mandatory in the fiscal message, so HR_OibOper is mandatory in the transaction data registered.
<Tra>
<ESR D="2017-05-15T09:28:00" TL="01" TT="1" TN="2071" HR_OibOper="01234567890" ...>
...
On systems with only one operator, a fixed value can be set for convenience in http://localhost:5618/profile. If standard ESR field Opr is provided, an automatic assignment list (Opr=HR_OibOper) can be entered as well: 1=01234567890 2=09876543210
Offline Transactions
If the fiscal acknowledge cannot be obtained within the timespan defined (5000 ms by default), the registration response is sent from EFR to the cash register software with an empty fiscal (JIR) tag. It is marked with Errorcode="#OFFLINE", contains a Sign/PKP tag instead of Fiscal/FIK, and the operator is informed with UserMessage="Sustav je izvan mreže" during the first offline transaction (not to interfere with cashier actions).
The offline transaction is stored in a separate folder and an automatic retry is performed after a delay.
Retry Handling
Automatic retry is performed for all offline transactions, whereas the retry interval is increased up to one hour, as long as the fiscal system is not accessible. A finally successful fiscal retry is logged in the fiscal journal file, so the whole transaction is tracked. If retries remain unsuccessful, EFR returns a UserMessage once a day.
According to fiscal law, network repair has to be performed within 48 hours.
Financial Year
If the financial year of your business does not start in January, you can change it to a different month with the FinancialYear-setting in EFR profile.
VAT Handling
For signature purposes, single receipt/control positions are to be assigned to the following tax groups:
| Tax group | TaxG | Tax rate |
|---|---|---|
| Osnovna stopa PDV | A | 25% |
| Prvi po sniženoj stopi PDV | B | 13% |
| Drugi smanjena stopa PDV | C | 5% |
| Ukupna količina zaliha izuzeti od PDV-a, druge pogodnosti | Z | 0% |
This is achieved either by directly expressing TaxG="A" (A-Z) or, if the percent value is denoted, by matching of value.
Turnovers not fitting into one of the predetermined tax groups (eg. Prc="25%" or TaxG="N") will show in "basic VAT rate" (TaxG="A").
Specifics
Accompanying Documents
Accompanying documents like offers and orders may be registered before the sales receipt using the EFR, marked by NFS=. These documents have to be referenced by JIR (or ZKI if no JIR is available) in the related sales receipt using the property RFiscal.
An example can be found in the business cases Accompanying documents
Tip Fiscalization (Napojnice)
Starting from 1.1.2024 tips (Napojnice) must be fiscalized additionally to sales receipts within 48 hours after the receipt was issued.
Tip items can be sent with Pos.PTY="Tip" and 0% tax, either directly as part of the original sale items, or afterwards by specifying ESR.RFN.
An example can be found in the business cases Tip
EFR version >= 2.3.2.1 is required.
Consumption Tax (Porez na potrošnju)
Additional consumption tax can be sent by specifying multiple tax groups in Pos.TaxG.
An example can be found in the business cases Consumption Tax