Slovenia

Fiscal law in Slovenia

New fiscal law which includes mandatory use of fiscal cash registers has been present in Slovenia since 2016. The introduction of new fiscal law is mandatory for all business subjects except for state institutions.
Croatia was one of the first countries which implementation included that every transaction has to be sent to fiscal authorities for authorization through Internet, what happened 1st January 2013. Slovenia adopted new fiscal law which is very similar to the Croatian at the beginning of 2016.
The core of Slovenian fiscal law is online authorization of every fiscal relevant transaction created at POS system. That means that business subjects which are obliged to operate according to the new fiscal law are not required to change hardware equipment or to use some special fiscal devices because, as it is said, fiscalization is based on online authorization.

How it works?

New fiscal law in Slovenia is adapted so POS software solution can communicate with Tax Authority, collect authorization code which is printed on every receipt, including QR code. Tax Authority save the datas about receipts and they have to be issued when supplies are performed and payments are received.
Online authorization of each fiscal relevant transaction raises the question „what happens when there is no Internet connection“? Sale process is not interupted. Selling places continue with their business without printing authorization codes on fiscal receipts. As it said fiscal law in Slovenia, Retailers have 72 hours to authorize any fiscal receipt.

Advantages and disadvantages for Retailers

The biggest advantage for Retailers is that new fiscal law implemented in 2016 does not require new hardware equipment. There is no extra costs for hardware. Also, in 21st century is one of the most modern type of fiscalization. Disadvantages are reflected in software implementation, maintenance costs and rollouts.
After Croatia, Slovenia was the next country which implemented fiscalization based on online authorization. This type of fiscalization has the biggest advantages for economy growth and to limit grey economy.