Croatia is reforming its Fiscalization Act, with major changes effective from September 1, 2025, and further expansions by January 1, 2026, focusing on fiscalization of B2C transactions regardless of payment method. While existing obligors remain the same, the scope now includes final consumption invoices even without payment, and from 2026, also covers bank transfers. Several sector-specific exemptions apply, but from 2026, nearly all businesses issuing invoices to consumers or employees will be subject to fiscalization.
Fiscalization Reform in Croatia
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Croatia
Author: Vukašin Santo
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Fiscal subject related
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Content accuracy validation date:
01.08.2025
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The Croatian Tax Administration is implementing significant changes to the Fiscalization Act, with major updates coming into effect on September 1, 2025, and further extensions by January 1, 2026.
Fiscalization Obligors Until September 1, 2025
Currently, the following are considered fiscalization obligors:
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Individuals subject to income tax from self-employment, and
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Legal and natural persons liable for corporate income tax
- with exceptions outlined in Article 5 of the Fiscalization Act.
All obligors must issue fiscal invoices with the required elements. For cash payments (which include cash, cards, and similar methods excluding bank transfers), invoices must include ZKI and JIR, and require an electronic point-of-sale device.
Changes from September 1, 2025
From this date, the law introduces a clearer focus on fiscalization of invoices in final consumption (i.e. B2C-Business to Consumer), regardless of payment method. This includes issuing invoices to consumers or employees, even if no payment is received.
Obligors remain the same, but new definitions and scope apply:
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Final consumption refers to transactions between taxpayers and consumers/citizens.
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All invoice payments (cash, card, or otherwise) in B2C settings must be fiscalized.
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From January 1, 2026, this includes bank transfers as well.
Exceptions from Fiscalization (Effective September 1, 2025)
Fiscalization is not required for invoices in the following sectors (only in B2C transactions):
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Gambling, lotteries, betting, casinos, and game machines
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Direct sale of own agricultural products from family farms at markets or on-site
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Public transport ticket sales (communal, air, rail, maritime), including ferry crossings (from Jan 1, 2026)
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Toll collection
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Aircraft refuelling
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Postal services
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Banking and insurance services (exchange offices exempted until Jan 1, 2026)
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Central securities depositories and clearing institutions
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Utility and telecommunication services billed via measuring devices
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Healthcare services (e.g., co-payments, prescriptions)
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Veterinary fieldwork conducted under state disease control mandates
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Onboard sales during flights
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Debt enforcement on monetary assets (from Jan 1, 2026)
Notable Updates:
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Retail sales of newspapers, tobacco, and stamps are no longer exempt.
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New exemptions include veterinary field services, onboard sales, and monetary debt enforcement.
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From January 1, 2026, most businesses will be considered fiscalization obligors simply by issuing invoices to employees or consumers, regardless of invoice amount, frequency, or payment.
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