If electronic devices fail completely, businesses must use verified bound receipt books and submit receipt data within five working days, with JIRs added manually upon receipt.
Fiscalization 2.0: Receipt issuing Disruptions and Device Failures Challenge Businesses in Croatia
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
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1247
Content accuracy validation date:
11.08.2025
Content accuracy validation time:
09:31h
As Croatia moves towards full implementation of "Fiscalization 2.0," businesses across the country are reporting serious technical difficulties, ranging from the inability to issue receipts with a Unique receipt Identifier (JIR) to complete failures of electronic devices.
Despite the regulatory framework being in effect from September 1, 2025, many companies are still encountering situations where real-time fiscalization is not possible. The most frequent issue involves a loss of connection with the central Fiscalization System.
In cases of a loss of a connection with the central Fiscalisation System, businesses are instructed to issue receipts containing all legally required elements – such as the time of issuance (hour and minute), operator ID, payment method, Protection Code (ZKI), and a QR code – but without. Once the connection is re-established, companies must, within two working days, electronically submit the data for all receipts issued during the downtime. The Fiscalization System will then generate and return JIRs for those receipts as confirmation of successful post-submission.
In the event of a complete device failure, businesses are required to issue physical receipts using a bound receipt book. Until December 31, 2025, these books must be verified at the local Tax Administration office. From January 1, 2026, this verification will be done exclusively through the ePorezna (e-Tax) system before use.
In cases of complete device failure, companies must restore the functionality of their electronic devices and submit all receipt data to the Fiscalization System within five working days. The system will assign JIRs to all submitted receipts, which must then be manually added to each issued receipt copy upon receipt.
The same protocol applies in cases of:
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Equipment replacement,
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Connection failures caused by third-party providers,
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Or other objective reasons outside the taxpayer’s control.
In remote areas where a stable connection cannot be established, businesses are allowed to operate using the bound receipt book method. However, they must obtain and provide proof of connection unavailability from the Croatian Regulatory Authority for Network Industries (HAKOM). Such certification is valid for one year and remains effective if issued under the previous law (OG No. 133/12 - 114/23) until its expiration.
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