Receipt fiscalisation and transmission

In Croatia, every receipt is fiscalised at the moment it is issued and transmitted to the tax authority (Porezna uprava) in real time. bessa Sign handles this fully automatically.

How each receipt is fiscalised

The POS computes the security code ZKI (zaštitni kod izdavatelja) — it is calculated by the issuer itself.
bessa Sign transmits the receipt to the Porezna uprava.
The tax authority assigns the unique receipt identifier JIR (jedinstveni identifikator računa) and returns it.
The JIR, the ZKI, and a verification QR code are printed on the receipt.

A receipt counts as reported to the tax authority only once the JIR has been returned.

Online-only processing

In Croatia bessa works exclusively online: without an active connection, no receipt is issued. Croatian law does permit a fallback — issuing a receipt without a JIR and resending it later (within two business days) — but bessa does not use this option and only issues receipts while connected. Make sure you have a stable internet connection.

No periodic batch report

Transmission happens continuously, per receipt. There is no periodic batch or annual receipt as in Austria — the receipt data is already available to the tax authority in real time. Your tax advisor uses this data for the tax return.

Fiskalizacija 2.0 (from 1 January 2026)

Since 1 January 2026, B2C fiscalisation has been extended to all payment methods — cash, card and bank transfer. The ongoing receipt fiscalisation is still handled automatically by bessa Sign.

In addition, new obligations apply for electronic invoicing between businesses (eRačun, B2B) and electronic reporting (eIzvještavanje). Certain reports — for example on payment data and rejected eInvoices — must be submitted monthly, by the 20th of the following month. These reports mainly concern business-to-business invoicing and are usually handled by your tax advisor.