Croatia moves fiscalisation signing onto eIDAS trust-service digital certificates from 1 January 2027

What changed in detail

The Pravilnik o izmjenama i dopunama Pravilnika o fiskalizaciji računa u krajnjoj potrošnji was made by the Minister of Finance under article 32 of the Zakon o fiskalizaciji (NN 89/25), signed in Zagreb on 27 August 2026 (Klasa 011-01/26-02/10, Urbroj 513-07-21-01-26-15) and published as NN 97/2026-1181, ELI /eli/sluzbeni/2026/97/1181. Article 13 brings it into force on 1 January 2027.

Article 1 replaces article 2 of the base Rulebook (NN 153/25). A fiscalisation obligor under article 6 of the Act must obtain, from a trust service provider on the eIDAS trusted list — under Regulation (EU) No 910/2014 as amended by Regulation (EU) 2024/1183 — a digital certificate carrying its OIB. Obligors testing the procedure under article 14(4) obtain a DEMO certificate carrying the same OIB, and each obligor decides for itself how many certificates its connection model requires.

The rest follows from that. Article 11 replaces “aplikacijski certifikat” and “produkcijski aplikacijski certifikat” with “digitalni certifikat” throughout, and drops the restriction to trust service providers established in Croatia. Article 5 ties electronic signing to a valid trust-service digital certificate under the methods set in the Tehnička specifikacija published on the Porezna uprava website, and fixes the hash output as a 32-character hexadecimal string printed on the receipt. Article 2 deletes article 4; articles 6, 7 and 10 strip paragraphs from articles 23 and 47. Article 8 adds card, mobile-application and similar payment methods to article 27(2). Article 12 lets certificates issued before commencement run to expiry.

What it means

The headline is not the certificate — it is the removal of “u Republici Hrvatskoj” from the issuer requirement. Any provider on the EU trusted list now qualifies, so a group with one certificate authority across several member states no longer needs a separate Croatian issuer for fiscalisation.

The transitional in article 12 is generous and easy to misread. Existing certificates stay valid to their own expiry, which means the practical migration date is not 1 January 2027 but whenever each certificate lapses — and a fleet bought at different times will lapse at different times. Build the inventory now rather than at renewal.

One smaller item is worth a ticket: article 5 pushes the signing methods and the hash format into the Tehnička specifikacija, so the Porezna uprava can change them without another gazette entry. Track that document, not just this one.