This note is provided for general information purposes and should not be construed as legal advice. If you have further questions which are specific to your business, we recommend that you speak to a legal advisor.
In Croatia, payments processed via cash and cards are subject to the fiscalisation law. This also applies to payments made to Croatian businesses via Stripe, originating either from local or international cardholders.
Under the fiscalisation law, each invoice or receipt issued by a Croatian business must contain a QR code linking to the Croatian Tax Administration's website, as well as a unique invoice identifier (JIR) and the security code of the issuer (ZKI number) liable for fiscalisation. In cases where the invoice is not paid in cash, these elements are not required.
Cash, as defined by the fiscalisation law, includes, but is not limited to, the following payment methods:
Banknotes or coins
Payment cards (i.e. debit and credit cards)
Cheques or other similar types of payment
The only payment method that is not currently defined as cash is a direct bank transfer from one bank account to another.
You can find information about invoice fiscalisation here:
The ZKI (zaštitni kod izdavatelja) number is the security code of the issuer. To sign up for your issuer's ZKI, you'll need to fill in the relevant forms and process them directly with the tax office. You can read more about this process at https://www.fina.hr/fiskalizacija#kako-do-certifikata.
Once this is done, you'll be sent a certificate with your company details. This certificate can then be uploaded to your accounting software for processing invoice fiscalisation.
The JIR (jedinstveni identifikator računa) number is the unique identifier of the invoice. To obtain the unique JIR number issued for an invoice, you'll need to report the invoice to the Croatian Tax Administration (Porezna uprava).
ZKI and JIR numbers confirm that the account/invoice is properly fiscalised.
The business sends an electronically signed XML data message about the transaction to the Croatian Tax Administration (Porezna uprava). This XML data message must include their issuer's security number (ZKI – zaštitni kod izdavatelja)
The Croatian Tax Administration (Porezna uprava) checks the XML message, adds a unique invoice identity code (JIR – jedinstveni identifikator računa) and sends confirmation back to the business.
The business can then issue a receipt (including the JIR number, ZKI number and the QR code) and provide it to the customer.
The customer receives the receipt with the relevant codes to state tax has been paid on this transaction.
Registration of the sale can be verified through the web application of the Tax Administration by entering the JIR number or by scanning the QR code. The customer can verify the authenticity of the invoice received. Customers can check invoices at: www.provjeri-racun.hr
Stripe does not provide a solution to fiscalise invoices or receipts as of yet, but we've gathered a few third-party solutions* that you can use, based on recommendations from other Stripe users in Croatia:
Solo – https://solo.com.hr/
Webracun – https://webracun.com/
Minimax – Minimax.hr
*Please note that while Stripe has gathered positive feedback from its users on these service providers, we have not conducted our own due diligence. Companies have unique integration and legal requirements and they should conduct an analysis of these service providers in consultation with their own technical and legal teams.