In August, the Croatian newspapers have published two articles. Both speak of the increased tax inspection activity which are resulted by the report obtained from the Croatian online tax system.
1) Over 300 inspectors are on the hunt for tax evaders from Dubrovnik to Istria, the rest of Croatian taxpayers are peaceful
“The field inspection on the Adriatic Sea takes place literally day and night, and during surveillance special smartphone applications are used which in real time monitor whether invoicing on fiscal cash registers correspond to the real situation in the shop.
The undercover inspectors pay a visit to all kinds of restaurants. This means that tax inspectors cover all the bars on the beaches, festivals, contests, fishing evenings, cultural events, and all other entertament gatherings where guests will be served with food items. They will not miss any cafes, fast food and pastry shops in coastal towns and cities. ”
2) Tax Administration in Slavonski Brod checks all taxpayers whose receipts reported turnover of less than HRK 500
“It’s not a pleasant feeling at all when you get a call from the tax office, which says that you have to fill in a questionnaire and give a statement why you had a daily turnover of less than 500.00 HRK.- told us the owner of the small shop. We all know that this is result of the minister’s story (more guests and less receipts), but Slavonski Brod cannot be compared to ‘seashore’ taxpayers.”
Those two articles show requirement for tax inspectors to be on the field in order to frighten taxpayers, especially when it is suspected that receipts are simply not issued to the customers.
But the articles also deal with new cases of tax fraud.
Taxpayer is found to often unjustifiably issues refund under the pretext that the waitress makes a mistake. More frequent occurrence is that the customer gets “off line receipt” which is under Croatian law possible only in case of network disconnection with the obligation to submit such receipt to the Tax Administration server no later than in two days. The article suggests that one type of zapper can be accomplished cooperatively with programmer, sending a revised receipt to be signed by the prescribed time.
The missing secure element for the offline receipt printing in Croatia seems to have opened a window to zapper wizards.
