Croatia Amends B2C Fiscalization Rulebook Ahead of 2027
Croatia has published amendments to the Rulebook on the Fiscalization of Invoices in Final Consumption (Pravilnik o fiskalizaciji računa u krajnjoj potrošnji) in the Official Gazette No. 97/2026 of September 2, 2026. The Minister of Finance adopted them on August 27, 2026, under Article 32 of the Fiscalization Act.
The changes affect technical requirements, digital certificates, and several existing fiscalization procedures. They will enter into force on January 1, 2027.
Digital Certificates
To fiscalize invoices and sales made through self-service machines, taxpayers subject to fiscalization will need a digital certificate containing their personal identification number (OIB). The certificate must be issued by a trust service provider included in the trusted list under Regulation (EU) No 910/2014 (eIDAS) and Regulation (EU) 2024/1183, which establishes the European Digital Identity Framework. This means certificates will no longer have to come only from Croatian trust service providers. The main rules are as follows:
- Taxpayers testing the fiscalization procedure under Article 14(4) of the Fiscalization Act must obtain a DEMO digital certificate containing their OIB.
- Each taxpayer decides how many certificates it needs, depending on how it connects to the fiscalization system.
- Digital certificates issued before January 1, 2027, can still be used until they expire.
Electronic Signature and Hash Result
Invoices must be electronically signed with a valid digital certificate from a trust service provider, using the signing methods set out in the Technical Specification for Users published by the Croatian Tax Administration. The cryptographic hash function will generate a 32-character hexadecimal string (0–9, a–f), which is printed on the invoice.
There’s more you should know about e-invoicing in Croatia – learn more about the new and upcoming regulations.
