Fiscal law in Republic of Croatia

New fiscal law in Croatia, as concept of controling business and their turnover, has become reality since 1st January 2013. Although Italy was the first country which introduced law for the use of specific fiscal devices (what happened in 1983), Republic of Croatia is one of the first countries in the world with type of fiscalization which includes that fiscal relevant transactions have to be sent to the fiscal authority through Internet for authorization.
Implementation of the new type of fiscalization in Republic of Croatia was very fast and proof to that is the fact that technician specification was done in October 2012 and new law started only three months later. Software manufacturers were not very optimistic about this new fiscalization concept, especially because short period of time for implementation. But new fiscal law saw daylight that 1st January 2013.

How it works?

As it is said, the core of Croatian fiscal law is online authorization of every relevant fiscal transaction created at POS system. Each receipt has to be sent to the server of the Tax authorities and that is done from the POS which needs to have Internet access. The central server returns certain identification keys, which have to be printed on the receipt. Which information are sent to the Tax Administration? Those that are important for them: amounts, income taxes, unique cashier number (OIB), payments information, etc.
You are probably asking what is happening when there is no Internet connection. Customer services are in progress even though Retailers are offline. In those situations, the reauthorization has to be performed later for each transaction, for a period of 48 hours. Also, in offline situations every receipt has to be printed, but reauthorization is still mandatory.
In 2013 was organized „It doesn’t count without a receipt” competition, which included sending 20 different fiscal receipts to Croatian Lottery. Competition was organized because authority wanted that citizens know more about new fiscal regulations and to take with them every receipt. What is more interesting is that Tax Administration is still awarding citizens who get and announce to them receipt which is not fiscalized.

Benefits for the government

With fiscal law implementend in 2013 it is noted an increase of tax income, number of issued receipts, significant increase of VAT companies and better control of working time (because every receipt has the information about employee and that is how every country can increase number of registered workers).

Advantages and disadvantages for Retailers

This type of fiscalization is the most advanced and most flexible for Retailers. Software fiscalization does not require investment into new hardware and additional hardware maintenance. Disadvantages of this system for Retailers are reflected in software integration costs, maintenance costs and rollouts.


On the first sight, integration with Tax Administration does not look complicated but when we talk about bigger systems which have dozens of stores and several hundreds of POSes there have to be monitoring posibilities which could be very complex.

Interesting facts

  • Concept of Online fiscalization started three months after tehnician specifications, even though was believed that this will not happen on time. Fiscalization was not delayed;
  • In Republic of Croatia it is noted 73.000 fiscal locations;
  • Online fiscalization included mobile sales and web shops;
  • Tax increased 40% in food srvices and 13% in Retail;
  • System is designed so it could sustain 1.000 transactions per second (more than 10.000.000 transactions per day).

This type of fiscalization has the biggest benefits for government, for software manufacturers this type is the most flexible and it is the most advanced type for Retailers. Republic of Croatia was one of the first countries which introduced online fiscalization, and because its positive aspects, Slovenia and Czech Republic are following this fiscalization model. This type of online fiscalization could be challenge for other countries which are considering about introducing this modern type of fiscalization.