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 cashier's maximum in the amount of:

• microentity and natural persons HRK 10,000.00 (EUR 1,327.23),
• small entity HRK 50,000.00 (EUR 6,636.14),
• medium entity HRK 80,000.00 (EUR 10,617.82).

Fiscalization debtors who exceed the standards that determine a small economy according to the law regulating the development of a small economy can determine the cash maximum in the amount of up to HRK 100,000.00 (13,272.28 euros).

A person subject to fiscalization who performs currency exchange operations can set a cashier's maximum in the amount of up to HRK 100,000.00 (EUR 13,272.28).

Furthermore, according to the Ordinance on Amendments to the Ordinance on Fiscalization in Cash Transactions (Official Gazette No. 125/22) for the period from January 1, 2023, at 00:00 hours to January 14, 2023, at 24:00 hours, the person subject to fiscalization may determine the cashier's maximum in the amount of:

• microentities and natural persons (profit or income tax payers) HRK 40,000.00 (EUR 5,308.91),
• small entity HRK 200,000.00 (EUR 26,544.56),
• medium entity HRK 320,000.00 (EUR 42,471.30),
• large entity HRK 400,000.00 (EUR 53,089.12),
• exchange office HRK 400,000.00 (EUR 53,089.12).