One jurisdiction is currently preparing amendments to the fiscalization law with the desire to expand the list of taxpayers who must issue fiscal receipts. The inclusion of the owner of the vending machines on the VAT payer’s list that should be fiscalized has caused quite a lot of discussion through the media. The proposer of the law amendment in the reasoning of its offer states that the sale through vending machines is increasing from year to year, many of these machines are not registered and most owners of the machines are not declaring sales.
Opponents of the amendment suggest that no manufacturer of the vending machines supports fiscalization anywhere in the world because there is no technical possibility to upgrade the machine in such way to suite requirements. However the proposer remains on track with one concession to prolong deadline for implementation. The year 2021 is the year when all the vending machines will have to issue fiscal receipts and be connected to the tax administration server in Croatia.
Hungary did it in 2018, although it started early in 2015 with the obligation to register every vending machine. At the time of the first inspection, 5,000 unregistered machines were discovered and they were removed from the market. Up to Jully 2018 each vending machine has got a controller (AFE -automatic monitoring unit) that provides connection with the tax administration server and transfers the sold quantity of items and sold value. The AFE installation can be requested by an online booking system provided by the Supervisor Service Provider (so called ‘felügyeleti szolgáltató’). Magyar Posta was annonced as First Supervisor Service Privider.
In Croatia however the hardware upgrade of the vending machine won’t be necessary in many cases, only software upgrade instead, because the law doesn’t require black box but Internet access to a designated V-SDC server.