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 additional reference price (as of 2 May 2025) for key consumer goods across all advertising channels, with obligations applying to both in-store and online retail, while services and distance/off-premises service contracts are excluded.
Croatia Sets Rules for Seasonal Sales and Price Transparency in Retail
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
General information
Views:
891
Content accuracy validation date:
29.12.2025
Content accuracy validation time:
08:10h
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.
Other news from Croatia
Grace Period for Compliance in Croatia
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
The Croatian Tax Authority announced that, during the initial phase of implementing the Fiscalization Act, it will apply the principle of opportuneness and refrain from initiating misdemeanor proceedings for early technical or operational difficulties in issuing or fiscalizing eInvoices. However, mandatory eReporting obligations remain fully in force—including the reporting of payments and rejecte... Read more
Croatia: eReporting under Fiscalization 2.0
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic fiscalized transactions. Reporting is performed per invoice—via web service, accredited intermediary, or FiskAplikacija—and includes issuer obligations to report payments and non-iss... Read more
New Regulations on e-Invoicing and Amendments to Tax Rulebooks Published
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Narodne novine No. 11/26 introduces new and amended tax rulebooks on e-invoicing, the General Tax Act, and VAT, further advancing the digitalization of tax administration and strengthening compliance requirements for taxpayers. The latest issue of Narodne novine No. 11/26 has published several important regulatory acts affecting the tax and invoicing framework. The published regulations include:... Read more
New Version of e-Invoice Validator Released by Croatian Tax Authority
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
The Croatian Tax Administration has released an updated e-Invoice validator with technical fixes and enhancements to improve accuracy, stability, and validation of structured invoice data. The authority confirmed that the Core Usage Specification remains unchanged, as the updates affect only validator logic and technical processing, not business rules. The Croatian Tax Administration has released... Read more
Fiscalization 2.0 in Croatia: Early Results and Clarifications
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
In the first two weeks of Fiscalization 2.0 (1–15 January 2026), Croatia saw strong eInvoice adoption with over 2.55 million fiscalized invoices and clear guidance from the Tax Administration confirming correct handling of self-billing scope, structured XML data in MIKROeRAČUN, and that technical errors (e.g., incorrect dates) do not trigger penalties or tax liabilities during the implementation p... Read more
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Croatian Tax Authority Denies Claims of Fiscalization System Instability
Public
Croatia
Author: Vukašin Santo
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