Croatia’s Fiscalization Reform: Major Changes for B2C Transactions Effective 2025-2026

• Croatia is reforming its Fiscalization Act with major changes starting September 1, 2025, and further expansions by January 1, 2026.
• The focus is on fiscalization of B2C transactions regardless of payment method.
• Existing obligors remain the same, but the scope now includes final consumption invoices even without payment.
• From 2026, fiscalization will also cover bank transfers.
• Several sector-specific exemptions apply, but from 2026, nearly all businesses issuing invoices to consumers or employees will be subject to fiscalization.
• Current fiscalization obligors include individuals subject to income tax from self-employment and legal and natural persons liable for corporate income tax.
• All obligors must issue fiscal invoices with required elements, including ZKI and JIR for cash payments.
• From September 1, 2025, all invoice payments in B2C settings must be fiscalized.
• Exceptions include sectors like gambling, direct agricultural sales, public transport, toll collection, aircraft refueling, postal services, banking, and insurance.
• Notable updates include the removal of exemptions for retail sales of newspapers, tobacco, and stamps.
• New exemptions include veterinary field services, onboard sales, and monetary debt enforcement.
• From January 1, 2026, most businesses will be fiscalization obligors by issuing invoices to employees or consumers.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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