Below is an overview of the key new provisions of the Fiscalization Act and the timeline of their implementation:
Fiscalization in the B2C Segment
From 1 September 2025:
- The use of digital certificates issued by trusted service providers in the Republic of Croatia is enabled for the purpose of invoice fiscalization
- The submission of data on business premises via the form for reporting to the fiscalization system is abolished.
- Fiscalization of supporting documents is abolished, as well as the option to report “cheque” as a payment method.
From 1 January 2026:
The fiscalization procedure will apply to all fiscalization obligors in end-consumer transactions, regardless of the payment method (cash, card, bank transfer, etc.).
- Fiscalization will be mandatory for sales activities where the majority of turnover value relates to retail sales of daily newspapers, tobacco and tobacco products, stamps, and other postal value items.
- Certification of bound invoice books will be conducted via the ePorezna system, and the process of reporting data on business premises (such as working hours and working days) will be simplified.
Please keep in mind the fact that legislation tends to change frequently. This article is therefore necessarily based on our understanding and correct interpretation of the law and practice at the time of issuing this article. This article will not be updated due to changes in legislation that occur after this article is issued.