Terms addendum — fiscalisation

1. Subject and acceptance

This addendum governs issuing fiscalised invoices to the business’s clients through Appointa (“fiscalisation”). It forms part of the Terms of Service. Terms used here have the same meaning as in the Terms of Service, and on the matters this addendum covers it prevails over them.

The service is provided by CODEVO, obrt za računalne i druge usluge, vl. Ivan Babić, Krotovica 16, 10040 Zagreb, Croatia, OIB (Croatian tax ID) 00448210519, e-mail [email protected] (“we” or “the provider”), the same provider that provides Appointa. Invoices are issued and fiscalised in the Codevo Fiskal software, which the provider produces and maintains.

The owner of the business accepts this addendum in Appointa when switching fiscalisation on. It does not apply to a business that has not switched fiscalisation on.

2. Availability and scope

Fiscalisation is available to businesses established in the Republic of Croatia on the Pro and Premium plans, and only if the owner of the business switches it on. It is included in the plan price and is not charged separately. The business bears the cost of its FINA certificate.

Appointa does not take payments from clients. The business collects payment for its service as before, issues the invoice for that payment in Appointa and states the payment method on it.

Appointa does not issue e-invoices (eRačun) or invoices showing the buyer’s OIB. Where the rules require an invoice in that form, in particular for a business buyer, the business issues it outside Appointa.

3. Obligations of the business

The business is obliged to fiscalise its invoices (obveznik fiskalizacije) and is fully responsible for meeting its obligations under the Croatian Fiscalisation Act and tax rules. In particular, the business is responsible for:

• a FINA certificate for fiscalisation issued to the business’s OIB, and for replacing it before it expires;
• registering its business premises and the software producer (CODEVO, OIB 00448210519) in ePorezna, and for the premises and billing device codes in Appointa matching that registration;
• adopting the internal act on invoice numbering, business premises and billing devices;
• the accuracy of the data on each invoice: items, quantities, prices and discounts, payment method, VAT status and rates, and the OIB of the staff member issuing it (the operator);
• handing the invoice to the buyer as the rules require;
• informing its staff that their OIB is sent to the Tax Administration with every invoice they issue.

Before issuing, the business checks the items and the total of the invoice. For a business registered for VAT, service prices in Appointa are treated as prices including VAT. The price without VAT is calculated per unit and rounded to the cent, so because of rounding the invoice total can differ from the price in Appointa, usually by a few cents.

4. The certificate

The business uploads its FINA certificate and its password in Appointa. Appointa does not store them but passes them on to Codevo Fiskal. The password is used only to load the certificate and is not stored. The certificate’s private key is stored encrypted and used solely to sign the business’s invoices during fiscalisation.

5. Issuing, storno and keeping invoices

When issued, an invoice receives a number and the issuer’s protective code (ZKI), and is then sent to the Tax Administration to obtain the unique invoice identifier (JIR).

If the Tax Administration is unavailable, the invoice is issued with its ZKI and Codevo Fiskal automatically sends it again so that late fiscalisation is completed within 48 hours. The status of every invoice is shown in Appointa, and we inform the business if an invoice is late in getting its JIR or the Tax Administration rejects it.

An issued invoice cannot be changed or deleted. A mistake is corrected with a storno, a new invoice with negative amounts that refers to the original invoice, followed where needed by a new invoice.

We keep issued invoices and their fiscalisation data for at least 11 years, including after the business switches fiscalisation off or stops using Appointa. By switching fiscalisation on, the business instructs us to keep them for that period, also when it asks for deletion under chapter 10 of the Data Processing Agreement. The business can export its issued invoices for its accountant in Appointa; after it stops using Appointa, we provide the export on request sent to [email protected].

6. Delivering invoices to clients

Once an invoice has its JIR, Appointa delivers it on behalf of the business to the client it was issued to: in the Appointa app if the client uses it, otherwise by e-mail if the client’s e-mail address is known. The invoice opens through a link that cannot be guessed, and anyone who has the link can view the invoice.

Delivery through Appointa does not release the business from its obligation to hand the invoice to the buyer as the rules require, in particular when the client has neither the app nor an e-mail address.

7. Data protection

We process personal data connected with invoices (data on the client the invoice was issued to, and the name and OIB of the staff member issuing it) on behalf of the business as processor, under the Data Processing Agreement, including in Codevo Fiskal. We send invoice data, including the OIB of the business and of the staff member issuing the invoice, to the Tax Administration because the Fiscalisation Act requires it.

8. Liability

We are responsible for the correct operation of the software for issuing and fiscalising invoices, within the limits of chapter 12 of the Terms of Service. We are not responsible for the business’s tax obligations, for the consequences of inaccurate or incomplete data entered by the business, or for the Tax Administration’s systems being unavailable.

9. Switching fiscalisation off

The business can switch fiscalisation off at any time. If it does, or if it moves to a plan that does not include fiscalisation, issuing new invoices through Appointa stops, while viewing and exporting issued invoices remain available. The business’s obligations as a taxpayer obliged to fiscalise do not end there: from then on it issues its invoices by other means.

10. Changes to this addendum

We announce and make changes to this addendum in the same way as changes to the Terms of Service (chapter 14).