Croatia's Tax Administration has updated its fiscalization rules, requiring all businesses to accurately register their fixed, mobile, or online premises using the ePorezna application. A unique, permanent identifier must be assigned to each location for use on invoices, and all future registrations and updates will be processed exclusively through the ePorezna system starting September 1, 2025.
Croatia Updates Fiscalization Rules for Business Premises
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Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
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2132
Content accuracy validation date:
10.09.2025
Content accuracy validation time:
08:50h
The Croatian Tax Administration has released version 2.4 of the "User Guidelines: Fiscalization - Registration of Business Premises," introducing significant updates to the fiscalization process for business premises.
Verification and Registration of Business Premises
Businesses must accurately register their premises in the ePorezna application, specifying the type of premises – fixed, mobile, or online store. Fixed premises require the exact address, while mobile premises or online stores use the business’s registered office address, with an optional note for specific locations (e.g., self-service device placement). Incorrectly registered premises must be closed and re-registered with the correct type, as type changes are not permitted post-registration.
Unique Identification of Business Premises
Each business premise must have a unique identifier (1-20 characters, using numbers 0-9 and/or letters a-z, A-Z) for use on invoices. Once assigned, this identifier cannot be reused or changed, even if the premises are closed. Businesses must maintain an internal document defining the rules for assigning identifiers, invoice numbering, and cash register limits, which must be available for tax inspections.
Changes to Data and Status of Business Premises
The ePorezna application allows updates to premises details, such as address or operating hours. For mobile premises, the registered office address is used, with an option to add location-specific notes. Since November 23, 2023, the deadline for reporting status changes has been extended from 30 to 45 days in advance. Permanently closed premises cannot be reactivated under the same identifier. Businesses exempt from using ePorezna must submit forms directly to the relevant Tax Administration office.
Operating Hours Updates
Changes to operating hours must be recorded in ePorezna by closing the existing schedule and entering a new schedule with a start date. This ensures accurate record-keeping in the system.
Transition to ePorezna System
Starting September 1, 2025, the requirement to submit business premises data via the "Fiscalization - Registration of Business Premises" portal application will be discontinued. All registrations and updates must be processed exclusively through the ePorezna system.
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