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Croatia

Policy module: src/events/compliance/policies/hr.py (CroatiaPolicy, using FiscalizedInvoicingMixin, plus one organizer notice).

Issue: #1058

Status

Restricted: attendee invoicing blocked for organizers established in Croatia.

Since 1 January 2026 every B2C invoice (račun) issued by a Croatian profit-tax or self-employed income-tax payer must be fiscalized in real time with the Tax Administration (Porezna uprava), whatever the payment method, including online card payments. Revel's attendee invoices are not fiscalized.

What Revel does

  • Attendee invoicing cannot be enabled. Switching to HYBRID or AUTO is refused (HTTP 422) for organizations whose resolved country is Croatia, with a translated explanation, naming Croatia, that invoices must go through the Tax Administration's fiscalization system.
  • Generation is skipped (invoice generation, issuing an existing draft, including drafts created before the gate, and credit notes) for sales by organizers established in Croatia. A foreign organizer's event held in Croatia is not affected.
  • Existing settings: organizations in Croatia that had HYBRID or AUTO were switched to NONE by the data migration 0128_disable_blocked_attendee_invoicing. Existing invoices were not touched. No notification was sent automatically, so affected organizers should be informed out of band.
  • Organizer notice (non-blocking), for organizers established in Croatia, shown next to the attendee-invoicing setting (key hr_fiscalization, topic attendee_invoicing): "Revel can't issue your attendee invoices. In Croatia, invoices to consumers must be fiscalized in real time with the Tax Administration (Porezna uprava). If this applies to you, issue and fiscalize them from your own software." "If this applies to you" because associations are obligors only when they pay profit tax.
  • Online and offline payments are not restricted.
  • The common ticket content applies, including the "not a tax invoice or receipt" notice.
  • Zakon o fiskalizaciji, NN 89/2025: fiscalization of B2C invoices paid by any method (čl. 3); event tickets are not among the exemptions (čl. 4); receipt content with JIR, ZKI and QR code (čl. 7); three-part invoice numbering (čl. 9); signing with the obligor's certificate (čl. 10); real-time submission (čl. 15); software must not allow changes after issue, and its producer is co-responsible (čl. 14); documents issued before the fiscalized invoice must state "OVO NIJE FISKALIZIRANI RAČUN" (čl. 29). Narodne novine
  • Pravilnik o fiskalizaciji računa u krajnjoj potrošnji, NN 153/2025: certificate, ZKI algorithm, QR code, transport. Narodne novine
  • Porezna uprava FAQs: B2C fiscalization, eRačun and fiscalization, non-profit associations, authorizations
  • Tehnička specifikacija za korisnike v2.6

The organizer, as merchant of record, is the fiscalization obligor. Associations are obligors only when they are profit-tax payers.

Open questions

  • Whether a foreign platform can fiscalize with its own certificate under a FiskAplikacija authorization, or must use the organizer's certificate.
  • The deadline for issuing the fiscalized receipt after an online card payment (a "48h webshop rule" is unverified).
  • Whether a given association is a profit-tax payer is decided case by case.
  • Whether receipts must be in Croatian; whether any ticket-specific rules exist.
  • Whether price-showing documents (Stripe receipts, confirmation emails) need the čl. 29 statement. Ticket emails now carry the generic "not a tax invoice or receipt" notice in the recipient's language, not the literal "OVO NIJE FISKALIZIRANI RAČUN" text.
  • Which payment-method code ("kartica" or "ostalo") applies to Stripe card and wallet payments.

Later layers

  • Fuller organizer guidance for Croatia (registering online-sales premises) and a revenue/VAT export that organizers can feed into their own fiscalization software. The in-app notice above shipped in #1092.
  • Optional native fiscalization: per-organization certificate storage, Croatian numbering, ZKI/JIR fields on invoices and credit notes, a signed SOAP submission task with retries, and fiscal data on the PDF.

See #1058.