Through the conducted risk analyzes and procedures for monitoring the issuance and fiscalization of invoices, it was noticed that there is a significant number of taxpayers who either do not issue invoices or do not fiscalize the issued invoices, committing the most serious tax violations, the Tax Administration points out.
Therefore, in order to prevent the gray economy, protect the state budget and taxpayers who duly meet their tax obligations, authorized officials of the Ministry of Finance of the Tax and Customs Administration will conduct intensified fiscalization controls throughout the Republic of Croatia in the period from 17. - 20.9.2020. years.
Supervisions of fiscalization will be performed by inspecting the business premises of taxpayers, checking the issuance of invoices in real time via mobile devices and other supervisory activities, according to the Tax Administration.
All those who adhere to all regulations and the Law do not have to fear inspections, on the contrary, they should support the action, because the black market is destroying, harming everyone, both the State and caterers who issue all invoices because unfair competition is created.
Application of the principle of opportunity
Otherwise, from April 1, 2019, with the entry into force of the Law on the State Inspectorate (NN 115/18) The Tourist Inspectorate operates within the central state office - the State Inspectorate, ie all inspections in tourism are united.
The Act on the Provision of Services in Tourism (Official Gazette, No. 130/17) and the Act on Amendments to the Hospitality Activity Act (Official Gazette, No. 99/18) enacted major innovations in terms of tourist authorization. inspectors, as the application of the principle of opportunity is introduced.
The principle of opportunity is the possibility that minor offenses can be given a warning, with a time limit to correct irregularities, rather than imposing fines immediately.
With the aim of raising the quality of business of caterers and providers of catering and tourism services, as well as reducing the number of violations in the business of legal and natural persons whose business is controlled by the Tourist Inspectorate, a guide for caterers and providers of catering and tourism services. The guide also points out the rights of users of catering and tourism services.
Find out more details in the Guide for caterers and providers of catering and tourism services and for the users of these services, which is attached.