Fiskalizacija (Croatian fiscalization)
Fiskalizacija is the Croatian rule that every receipt issued to a consumer is reported to the Tax Administration at once and carries the codes that prove it.
Fiskalizacija is Croatia’s fiscalization regime under the Fiscalization Act (Zakon o fiskalizaciji). Before a receipt is handed to a consumer, the issuing software computes a protective code, the ZKI, signs the receipt data with the business’s own certificate and sends it to the Central Information System (CIS) of the Tax Administration (Porezna uprava). The CIS answers with a unique identifier, the JIR. Both codes and a QR code are printed on the receipt, so a guest or an inspector can check it. If the CIS cannot be reached, the receipt is issued with its ZKI and delivered later. Since 2026 every invoice to a consumer is fiscalized whatever the payment method, and invoices between Croatian businesses go out as structured e-invoices (eRačun). For a campsite that covers the shop and bar till as well as the invoice for the stay. Grondia fiscalizes both through the CIS, with the camp’s own certificate.
