Fiscalization of invoices

According to Article 27a of Fiscalization Law, in transactions with cash it is prescribed that if for any business reason a document with payment data is issued prior of the actual invoice, the taxpayer must clearly write on the invoice the following note »OVO NIJE FISKALIZIRANI RAČUN«.

The taxpayer is obliged to point out the above-stated note on the document (offer, calculation, order, etc.) issued before the fiscal invoice, i.e. the invoice that will be charged in cash (coins, cards, etc.) and fiscalized. However, when entrepreneurs provide offers (and similar documents) on which payment information is indicated, prior of issuing not fiscalized invoice (i.e. invoice will be billed as a transaction) taxpayer is not obliged to point out this note.

The above note should also be stated on business documents for which at the time of issuance the billing method is not familiar. The legislator’s intent was to make the customer – as a recipient of the invoice – easier to differ the invoice from other documents that are being issued in the process of sales prior to the issuance of the actual invoice.

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