Instructions for Fiscalisation Obligors
If you believe that it is not possible to establish an internet connection from your business premises to the system of the Tax Administration, you are hereby advised to follow the procedure through which this may be demonstrated and a certificate obtained.
The Act on Fiscalisation in Cash Transactions (“Official Gazette” No. 146/2012, 46/2017, 70/2020, 1/2021, 144/2021, 125/2022, 1/2024), adopted pursuant to Article 38 of the Fiscalisation in Cash Transactions Act (“Official Gazette” No., 133/12, 115/16, 106/18, 121/19, 138/20, 114/23), provides a detailed framework for the implementation of the Act and defines the role of the Croatian Regulatory Authority for Network Industries (HAKOM), which is responsible for granting a certificate in cases where a connection for data exchange cannot be established.
In accordance with paragraph 2 of Article 34 of the Act on Fiscalisation in Cash Transactions, prior to submitting a request to HAKOM, the applicant—i.e. a fiscalisation obligor conducting business activities, or part thereof, in a business premises located in an area where it is not possible to establish an internet connection for data exchange with the Tax Administration—must obtain a certificate from HAKOM confirming this fact.
The availability of internet access must be verified with providers offering services via fixed-line networks, cable networks (cable access), and mobile communication networks. Internet service shall be deemed unavailable if the following conditions are met:
In the event of an interruption of an already established connection with the Tax Administration in an area where internet access is otherwise available, Articles 21 and 22 of the Fiscalisation in Cash Transactions Act shall apply. In such cases, HAKOM shall not grant the aforementioned certificate.
The application for the grant of a certificate, together with supporting documentation demonstrating the inability to connect to the internet, should be submitted to HAKOM by one of the following methods:
Post: Ulica Roberta Frangeša-Mihanovića 9, 10110 Zagreb, Croatia
Fax: +385 1 700 70 70
Email: fiskalizacija_potvrde@hakom.hr
The Act on Fiscalisation in Cash Transactions (“Official Gazette” No. 146/2012, 46/2017, 70/2020, 1/2021, 144/2021, 125/2022, 1/2024), adopted pursuant to Article 38 of the Fiscalisation in Cash Transactions Act (“Official Gazette” No., 133/12, 115/16, 106/18, 121/19, 138/20, 114/23), provides a detailed framework for the implementation of the Act and defines the role of the Croatian Regulatory Authority for Network Industries (HAKOM), which is responsible for granting a certificate in cases where a connection for data exchange cannot be established.
In accordance with paragraph 2 of Article 34 of the Act on Fiscalisation in Cash Transactions, prior to submitting a request to HAKOM, the applicant—i.e. a fiscalisation obligor conducting business activities, or part thereof, in a business premises located in an area where it is not possible to establish an internet connection for data exchange with the Tax Administration—must obtain a certificate from HAKOM confirming this fact.
The availability of internet access must be verified with providers offering services via fixed-line networks, cable networks (cable access), and mobile communication networks. Internet service shall be deemed unavailable if the following conditions are met:
- Fixed-line network: The service is considered unavailable if negative responses are received from at least two operators, one of whom must be the universal service operator, Hrvatski Telekom d.d.
- Cable network: The service is considered unavailable if a negative response is received from at least one cable network operator operating in your area.
- Mobile communication networks: The service is considered unavailable if all three existing operators—Hrvatski Telekom d.d., VIPnet d.o.o. (A1 Hrvatska d.o.o.), and Tele2 d.o.o. (Telemach Hrvatska d.o.o.)—are requested to provide a data device for trial internet access (e.g. USB stick), and if, over a two-day period, you are unable to connect to the internet using any of these devices. A record must be kept of the exact times of all connection attempts made with each device.
In the event of an interruption of an already established connection with the Tax Administration in an area where internet access is otherwise available, Articles 21 and 22 of the Fiscalisation in Cash Transactions Act shall apply. In such cases, HAKOM shall not grant the aforementioned certificate.
The application for the grant of a certificate, together with supporting documentation demonstrating the inability to connect to the internet, should be submitted to HAKOM by one of the following methods:
Post: Ulica Roberta Frangeša-Mihanovića 9, 10110 Zagreb, Croatia
Fax: +385 1 700 70 70
Email: fiskalizacija_potvrde@hakom.hr