As of 1 January 2026, the exemption from issuing receipts for retailers predominantly selling newspapers, tobacco products, stamps, and postal valuables is abolished, making fiscal receipt issuance mandatory. The amendment leaves existing exclusions unchanged for activities such as gambling, vending machine sales, and certain direct agricultural sales under Article 64(1) of the General Tax Act.
Croatia Introduces New Rules on Receipt-Issuiung Exemptions
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
General information
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107
Content accuracy validation date:
15.12.2025
Content accuracy validation time:
08:31h
Effective 31 December 2025, the existing exemption from the obligation to issue receipts where the predominant part of turnover derives from the retail sale of daily newspapers, tobacco and tobacco products, postage stamps, and other postal valuables will cease to apply.
As of 1 January 2026, receipts must be issued for these categories of goods.
Pursuant to the amendments to Article 64(1) of the General Tax Act, the obligation to issue receipts does not apply to turnover generated from:
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organisation of lottery games, betting, casino games, and games on slot machines;
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sales conducted via vending machines;
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direct sale of own agricultural products by family farms at their production facilities;
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sale of own agricultural products on markets and open public spaces.
Under the former Fiscalization Act, taxpayers whose predominant turnover related to the retail sale of newspapers, tobacco products, stamps, and postal valuables were exempt from fiscalization.
The new Fiscalization Act abolishes this exemption. From 1 January 2026, these activities fall fully within the scope of mandatory fiscalization, and fiscal receipts must be issued to end consumers
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