Fiscal subject related
General information
Croatia’s Ordinance on the Conditions and Method of Conducting Seasonal Sales (Official Gazette No. 117/22) defines how seasonal discounts must be carried out in the retail sector.
Under Article 3, seasonal sales may take place twice a year:
- Winter seasonal sale starting on 27 December
- Summer seasonal sale starting on 1 July
Each seasonal sale may last no longer than 60 days, calculated from the prescribed start dates.
Article 5 allows retailers to continue selling unsold goods at the lowest discounted price after the seasonal sale period ends, until stocks are depleted; however, such sales may not be advertised as a special form of sale.
According to Article 4, during a seasonal sale retailers must clearly, visibly, and legibly display:
- the lowest price applied in the 30 days prior to the start of the seasonal sale, and
- the discounted sale price.
If prices are reduced gradually and continuously during the same seasonal sale, retailers must continue to display the lowest price from the 30-day reference period alongside the new discounted price.
These pricing rules do not apply to:
- the advertising of services, and
- contracts for services concluded off-premises or at a distance.
In addition, retailers are reminded of their obligations under the Decision on the Publication of Price Lists and the Display of an Additional Price as a measure of direct price control in retail trade (Official Gazette No. 75/25).
Under this decision, retailers must display, alongside the retail price, an additional reference price for products in the following categories: food, beverages, cosmetics, cleaning products, toiletries, and household goods. This additional price must reflect the retail price applied on 2 May 2025, excluding any special forms of sale.
When advertising these products—including leaflets, posters, in-store digital displays, outdoor advertising, and websites—retailers are required to clearly display the additional reference price.
These obligations apply to all retailers engaged in registered retail trade activities in Croatia, both in physical stores and online.
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