Fiscal subject related
The Regulation on Fiscalization of Receipts in Final Consumption aims to provide a more detailed framework for implementing the Law on Fiscalization, specifically concerning the fiscalization of receipts issued to end consumers.
A public consultation on the draft proposal of this regulation has been launched on the e-Consultations portal, allowing stakeholders and the general public to submit their feedback and comments. The consultation will remain open until November 16. Link
As part of the consultation process, several attachments have been published, providing detailed technical datasets that define the structure of requests and responses related to fiscal transactions.
These include:
- Dataset of requests and responses for receipts
- Dataset of requests and responses for changes in payment methods
- Dataset of requests and responses for modifying receipt data
- Dataset of requests and responses for reporting, deleting, and retrieving data on working hours and working days
- Dataset of requests and responses for reporting gratuity (tips) data
- Dataset of requests and responses for fiscalization of sales through self-service devices
The new regulation aims to ensure greater transparency, technical consistency, and compliance across different sales channels including traditional points of sale and self-service vending systems by defining standardized data structures and communication protocols for fiscalization.
The Ministry of Finance invites all interested parties, particularly businesses, software providers, and fiscal device manufacturers, to review the draft regulation and submit their opinions through the official e-Consultations platform.
Other news from Croatia
Croatian Tax Authority Denies Claims of Fiscalization System Instability
Croatia
Author: Vukašin Santo
The Croatian Tax Authority has officially denied claims about instability in the fiscalization system and confirmed that there is no legal or technical reason to postpone the issuance or transmission of eInvoices, including up to 7 January. Taxpayers are urged to rely only on official communications, as the Authority warned that spreading misinformation about the fiscalization system may lead to l... Read more
The Croatian Tax Administration has announced a temporary suspension for January 2026
Croatia
Author: Vukašin Santo
The Croatian Tax Administration has announced a temporary suspension of several ePorezna functionalities from 8 January 2026 at 4:00 p.m. to 12 January 2026 at 7:00 a.m. due to the annual year-end closure, affecting access to specific forms, PKK views, and full processing of certain submissions. While VAT returns and JOPPD forms can still be submitted during this period, processing and tax clearan... Read more
Croatia: Start of Fiscalization 2.0
Croatia
Author: Vukašin Santo
As the launch of Fiscalization 2.0 started, the Croatian Tax Administration has increased the publication of official guidance, FAQs, and practical materials to help taxpayers understand obligations, deadlines, and technical requirements. Taxpayers are encouraged to use the dedicated website section, informational guides, and available support services to prepare in advance and ensure a smooth tra... Read more
New document was uploaded: Guide for Transition to Fiscalization 2.0 in Croatia
Croatia
Author: Vukašin Santo
The purpose of this document is to provide a structured overview of Fiscalization 2.0 in the Republic of Croatia, with a particular focus on the main changes, scope, and obligations affecting the B2C and B2B/B2G segments. The document aims to explain how the upgraded fiscalization framework expands beyond traditional cash transaction reporting and evolves into a broader, digitally integrated reporting and control system. Read more
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Croatia
Author: Vukašin Santo
Croatia’s Ordinance on Seasonal Sales (Official Gazette No. 117/22) regulates winter (from 27 December) and summer (from 1 July) seasonal discounts, limiting each to a maximum of 60 days and requiring retailers to clearly display both the lowest price from the prior 30 days and the discounted price during the sale. Additionally, under price-control rules in Croatia, retailers must show an additio... Read more
Mandatory e-Invoicing from in Croatia starting January 1, 2026
Croatia
Author: Vukašin Santo
Croatia is introducing Fiscalization 2.0 from 1 January 2026, making mandatory e-invoicing (eRačun) the foundation of a fully digital, real-time tax reporting system with automatic fiscalization embedded in the invoice flow. The reform will be implemented in phases, requiring all VAT-registered businesses to issue and receive eRačuni by 2026 (with non-VAT taxpayers initially required to receive th... Read more
Croatia Introduces Serious Legal Consequences for Using Software that Circumvents Fiscalization Procedures
Croatia
Author: Vukašin Santo
The Tax Administration is intensifying supervision of cash receipt issuance and fiscalization, including checks of mandatory receipt elements and the software used at points of sale. The use of software designed to bypass fiscalization may trigger criminal liability for both software providers and taxpayers, with authorities warning that only compliant solutions should be used, as unissued receipt... Read more