Croatia: New fiscalization requirements

Joanna Hysi
February 18, 2021

Two amendments in Croatian law, Fiscalization in Cash Transactions, which were introduced in the last two years came into effect on 1 January 2021. The amendments pertain to:

a) the implementation of the fiscalization procedure for sales through the self – service devices; secondary legislation about the process and measures for data security and exchange with the tax authority is expected;

b) the obligation to print a QR code on each issued and fiscalized invoice, which enables customers to validate their receipts in a more efficient manner by scanning the QR code instead of manually typing the unique receipt identifier (JIR) on the web application of the tax authority.

However, taxpayers who collect the realized turnover with means that are not considered as cash transaction (e.g. bank transfer), are not required to state the QR code on the invoice that is charged in such a way.

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Author

Joanna Hysi

Joanna is a Regulatory Counsel at Sovos TrustWeaver. Based in Stockholm and originally from Greece, Joanna’s background is in commercial and corporate law with research focus on EU law and financial innovation. Joanna earned her degree in Law in Greece and her masters in Commercial and Corporate from London School of Economics and Political Science (LSE) in London.
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