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The type of fiscalization system which is incorporated in Croatia represents a specific type of online fiscalization. There are many mandatory requirements for the retailers which need to be addressed before the retailer can start with business activities. The control mechanism implemented by the Tax Authority gives a high level of supervision and analysis of the transaction data.
Croatia
Online authorization is the core of Croatian fiscal law. Each receipt has to be sent to the server of the Tax Authorities and that is done from the POS which needs to have Internet access. The central server returns certain identification keys, which have to be printed on the receipt. When there is no Internet connection, customer services are in progress even though retailers are offline. In those situations, the reauthorization has to be performed later for each transaction, within a period of 48 hours.
Type of fiscalization: Software
Latest news for Croatia
See moreA 200-euro banknote is legal in Croatia, but retailers can reject it!

Do all retailers have to take a 200-euro banknote if the consumer wants to buy something with it? Yes, and no. The issue became topical after a customer at one of Croatia's big retailers was denied the privilege of shopping because he intended to pay a bill of 30,00 euros with a 200-euro banknote. It is already known that retailers such as Spar and Interspar do not accept 200- and 500-euro banknot... Read more

A 200-euro banknote is legal in Croatia,...

Do all retailers have to take a 200-euro banknote if the consumer wants to buy something with it? Ye... Read more
Introduction of the euro and the cashier's maximum in Croatia

From January 1, 2023, the official currency in Croatia will be the euro, so data on receipts and other documents from January 1 onward will be presented in euros (until January 1, in kuna). Therefore, all provisions that previously were stated in kuna are now stated in euros, as is the cashier's maximum. According to current provisions, the person subject to fiscalization can determine the cash... Read more

Introduction of the euro and the cashier...

From January 1, 2023, the official currency in Croatia will be the euro, so data on receipts and oth... Read more
Payment in kunas and euros—dual circulation in Croatia

The period of dual circulation is the period in which kunas and euros can be used for cash payments. Dual circulation starts on January 1, 2023, at 00:00 and ends on January 14, 2023, at 24:00. During dual circulation, a retailer or payee is not obliged to accept more than 50 kuna coins in one transaction. At the same time, the recipient of the payment is obliged to apply the regulations on the pr... Read more

Payment in kunas and euros—dual circulat...

The period of dual circulation is the period in which kunas and euros can be used for cash payments.... Read more
In which currency should data be submitted to the fiscalization system in Croatia?

Regarding the introduction of the euro as the official currency in the Republic of Croatia from January 1, 2023, we inform those subjects to fiscalization that receipts must be submitted to the fiscalization system in the currency that is in use at the time of issuing the specific document—receipts, invoices, transactions, or supporting documents. According to the above: If the date of issue... Read more

In which currency should data be submitt...

Regarding the introduction of the euro as the official currency in the Republic of Croatia from Janu... Read more
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can say that there are some certainties regarding the scope of the Directive, and the proposed scope is, as follows. EU Digital Reporting Requirements (DRR) were introduced for intra-EU transactions; Recapitulative statements have been removed. DRRs are to be mandatory or optional for domestic... Read more

What is the proposed scope of the VAT in...
While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can... Read more
Amendments to the Law on Trade submitted to the Croatian Parliament

A law on amendments to the Law on Trade has been sent to the Croatian Parliament, according to which shops would normally be closed on Sundays, and retailers could choose 16 Sundays during the year on which to work. The amendments propose that the working hours of the sales facilities be determined by the retailer, who has a maximum fund of 90 hours to allocate between Monday and Saturday, and... Read more

Amendments to the Law on Trade submitted...

A law on amendments to the Law on Trade has been sent to the Croatian Parliament, according to which... Read more
Latest document for Croatia
See moreThe purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
Vending machines - Croatia

The purpose of this document is to explain how vending machines (hereinafter: "VMs") are treated in Croatia in relation to the fiscalization system. The main aim is to provide answers to the following questions: Are VMs fiscalized or not? Is there an obligation to issue and receipt for sales through VMs? If it is mandatory to issue a receipt, should it be fiscal or non-fiscal? Are there specific rules regarding the VMs and fiscalization? Read more
Vending machines - Croatia

The purpose of this document is to explain how vending machines (hereinafter: "VMs") are treated in... Read more
E-commerce HR - Legal requirements

We unveil the specific rules when it comes to e-commerce in Croatia such as receipts types and transaction types in online sales, how the sale process – online payment looks like (possible scenarios), delivery process, return of online order, checking fiscal receipts issued in online sales, etc. Read more
E-commerce HR - Legal requirements

We unveil the specific rules when it comes to e-commerce in Croatia such as receipts types and trans... Read more
S4FiscalService for Croatia

S4FiscalService for Croatia is an installation package for S4FS fiscal middleware in Croatia. An integrative part of the installation package is, among others, General Interface Description, Service interface description, Release Notes, S4F Service Installation Manual. They are all packed in a zip file which is ready for download. Read more
S4FiscalService for Croatia

S4FiscalService for Croatia is an installation package for S4FS fiscal middleware in Croatia. An... Read more
Fiscalization and vending devices in Croatia (SCO, RVM, OPT)

The purpose of this document is to explain the relation between fiscalization and some special devices used for selling such as self-checkouts, vending machines, outdoor payment terminals, etc Read more
Fiscalization and vending devices in Cro...

The purpose of this document is to explain the relation between fiscalization and some special devic... Read more
The Code of Ethics (HR)

This document represents an unofficial translation of the Code of Ethics published on July 14, 2022, by the Ministry of Economy and Sustainable Development. Furthermore, this document is an unofficial interpretation of legal provisions and is subject to changes in regard to any updates made to the Code of Ethics. Read more
The Code of Ethics (HR)

This document represents an unofficial translation of the Code of Ethics published on July 14, 2022,... Read more