Guidance for Fiscalisation Obligors

If you consider that it is not possible to establish an internet connection to the Tax Administration system from your business premises, please follow the procedure outlined below to demonstrate this and obtain the relevant certificate.

The Ordinance on the Fiscalisation of Receipts in Final Consumption (Narodne novine, No. 153/25; hereinafter: the Ordinance), adopted pursuant to Articles 32 and 64 of the Fiscalisation Act (Narodne novine, No. 89/25; hereinafter: the Act), provides detailed rules for implementing the Act and sets out the role of HAKOM, which issues a certificate in cases where it is not possible to establish a connection for data exchange.

In accordance with the Ordinance, prior to submitting an application to HAKOM, a fiscalisation obligor who carries out an activity, or part of an activity, at business premises located in an area where it is not possible to establish an internet connection with the Tax Administration of the Republic of Croatia must:

Verify the availability of internet access services provided via fixed networks, cable networks, and mobile communications networks.

- A service provided via a fixed network shall be deemed not to be available if a negative response is received from at least two operators, one of which must be the universal service provider Hrvatski Telekom d.d.

- A service provided via a cable network shall be deemed not to be available if a negative response is received from at least one cable network operator serving your area.

- A service provided via a mobile communications network shall be deemed not to be available if a data device for internet access (e.g., a USB stick) is requested for trial use from all three existing operators — Hrvatski Telekom d.d., Zagreb; A1 Hrvatska d.o.o., Zagreb; and Telemach Hrvatska d.o.o., Zagreb — and it is not possible to connect to the internet using any of these devices over a period of two days. A record must be kept of the exact times of all connection attempts for each device.

Evidence demonstrating the inability to establish a connection for data exchange must be submitted with the application. If the evidence, which will be verified with the operators, shows that a connection with the Tax Administration of the Republic of Croatia cannot be established, HAKOM will issue the certificate.

In the event of an interruption to an established connection with the Tax Administration of the Republic of Croatia in an area where internet access is normally available, Articles 21 and 22 of the Act shall apply, and HAKOM will not issue the certificate.

The application for the issuance of the certificate, together with evidence demonstrating the inability to connect to the internet, should be sent to HAKOM at:

Adress: Ulica Roberta Frangeša-Mihanovića 9, 10110 Zagreb, Croatia
Fax: +385 1 700 70 70
Email: [email protected]