Igor Pihir, Katarina Tomičić‐Pupek and Darko Andročec
about the agreed concessions and eventual changes in the concession contract within 10 days from the signing of the contract. The register is public; everyone can have access to these data.
The service e‐REGOS provides an easier, faster and more modern way of submitting R‐Sm form(" Specification of calculated and paid compulsory contributions, income tax and surtax to the income tax for insured persons "). REGOS matches data on calculated contributions for the second pillar of the pension insurance, collected by R‐S Form, with the payments made by insured persons, and forwards them to the compulsory pension funds. The Central Registry of Affiliates( REGOS) is an institution founded by a regulation of the Croatian Government with the aim of providing technical support for the second pillar of pension insurance. Via e‐Mirovinsko it is possible to handover the electronic forms to the pension system.
e‐Racun B2B is a service for the electronic exchange of invoices between suppliers and customers. It manages the entire business process of issuing, receiving and archiving invoices. Electronic invoice is completely identical to the standard paper invoice. It is also possible to attach various documents( electronic or scanned), such as side letters, appendices, forms, contracts and other documents. Standardized and structured e‐invoice contains all the required items prescribed in the regulations, and it is compliant with recommended standards and e‐Invoice directive.
We have made an inside survey in the FINA and interview their leading ICT experts to get the information about users of e‐services provided and supported by this agency( FINA interview, 2013). Accordingly to the number of held electronic certificates for secure internet infrastructure PKI( Public‐key infrastructure), current number of FINA e‐services users could be seen in Table 1. The number of current certified users could be good indicator for growth of these services through the years because one company is mainly obligated to register just once to use all services.
Table 1: User of e‐services in Croatia by number of certificates 2008‐2012( FINA interview, 2013)
e‐Service / Year |
2008 |
2009 |
2010 |
2011 |
06 / 2012 |
Certified users |
6.520 |
10.161 |
34.531 |
41.381 |
85.925 |
RGFI |
6.946 |
6.974 |
12.918 |
19.453 |
‐ |
WEB BON |
6.724 |
6.446 |
10.767 |
14.827 |
‐ |
Registar Koncesija |
6.050 |
5.378 |
7.227 |
8.934 |
‐ |
e‐REGOS |
6.814 |
6.857 |
13.001 |
19.871 |
‐ |
e‐Mirovinsko |
1.341 |
1.502 |
2.159 |
2.646 |
‐ |
e‐Račun B2B |
0 |
31 |
265 |
430 |
‐ |
Close examination of these numbers and data from Croatia chamber of economy( Biznet, 2013) show that currently in Croatia there are 170.254 active companies and legal subject e. g. governmental institutions hospitals, schools( Biznet 2013) etc. Number of companies are for now relatively small, but there is potential growth triggered by some recent events and law changes in last two years.
3.1 Obligatory reporting and financial statements e‐service
First trigger was made in 2010 where all large and medium size companies were obligatory to use RGFI and e‐ REGOS services as mandatory in year 2011. We can see growth for + 48 % from ~ 13.000( 2010) users to 19.500( 2011) users. These results can be seen in year 2011 because the reports are mostly annual. Namely, all large companies( currently active 449) and medium size companies( currently active 1481) were in the system and must deliver their financial reports to governmental bodies online through web service provided by FINA. Other changes could be seen in number of certificates in first half of 2012. The number of certificates grow for approximately + 100 % and that’ s mainly due to new legislation that obligate all small enterprises to use e‐ service if they have reached certain point of revenue in year 2012 and further. All these changes are made in Regulation of the structure and content of the notification and delivery period financial statements( NN 148 / 10, 2013).
3.2 Obligatory fiscalization
The second trigger is the new law in the field of taxation. It obliges all retail cash payments bills to be checked, registered and certificated after verification with a unique invoice code online by tax authority in real time. The process is called“ fiscalization” and it is in use from 1 st January 2013. It was active with ~ 2.000 users at 1 st
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