The Ministry of Finance is changing the rules on digital certificates in invoice fiscalization

The Ministry of Finance has published in Narodne novine No. 97 of September 2, 2026 (item 1181) the Ordinance on Amendments to the Ordinance on Fiscalization of Invoices in Final Consumption, which changes the rules on digital certificates and their procurement. The regulation was enacted by the Minister of Finance dr. sc. Tomislav Ćorić based on Article 32 of the Fiscalization Act (“Narodne novine”, No. 89/25), and enters into force on January 1, 2027.

The amendments are key for all taxpayers subject to invoice fiscalization and the fiscalization of sales via self-service devices, as well as for trust service providers, as existing “application certificates” are being replaced by “digital certificates” in accordance with the European framework for digital identity.

Alignment with the eIDAS Framework

The new Article 2 prescribes that the fiscalization taxpayer is obliged to procure a digital certificate containing their personal identification number (OIB) from a trust service provider on a trusted list, in accordance with Regulation (EU) No 910/2014 (eIDAS) and Regulation (EU) 2024/1183 on the establishment of a European framework for digital identity. For testing the fiscalization process, the taxpayer procures a DEMO digital certificate which also contains their OIB.

Depending on the connection model, the fiscalization taxpayer independently decides on the number of digital certificates required to carry out the process. Electronic signing is performed using a valid digital certificate from a trust service provider, using the signing methods defined in the Technical Specification for Users published by the Tax Administration.

Terminological and Technical Changes

The Ordinance replaces the terms “application certificate” and “production application certificate” with the term “digital certificate” throughout the text, and the term “trust service providers/trusted trust service providers in the Republic of Croatia” is replaced by the term “trust service providers”. In Article 5, instead of data on the start of the digital certificate’s use and the certificate issuer, the “date of the first fiscalized invoice” is stated.

The technical part is also changed in the cryptographic record section: using a cryptographic hash function, a 32-character record in hexadecimal format (numbers and lowercase letters: 0–9, a–f) is obtained, which is printed on the invoice. In Article 36, paragraph 1, the number “21.” is replaced by the number “22.”, and in Article 47, paragraph 6 is deleted.

Transitional Provisions and Application

Digital certificates issued before the entry into force of this Ordinance may be used for the implementation of invoice fiscalization until their expiration date. The Ordinance is published in “Narodne novine” and enters into force on January 1, 2027.

• Issuer: Minister of Finance dr. sc. Tomislav Ćorić
• Class: 011-01/26-02/10
• Reference Number: 513-07-21-01-26-15
• Date: Zagreb, August 27, 2026.
• Amended Regulation: Ordinance on the Fiscalization of Invoices in Final Consumption (“Narodne novine”, No. 153/25.)

For fiscalization obligors and trust service providers, the amendments signify a transition to digital certificates aligned with the European eIDAS framework, with a transitional period until the expiration of existing certificates. The new regulation enters into force at the beginning of 2027, and the application details will be determined by the Technical Specification of the Tax Administration.

“Based on Article 32 of the Fiscalization Act (“Narodne novine”, No. 89/25.), the Minister of Finance hereby adopts the Ordinance on Amendments and Supplements to the Ordinance on the Fiscalization of Invoices in Final Consumption. This Ordinance shall be published in “Narodne novine” and shall enter into force on January 1, 2027.” — dr. sc. Tomislav Ćorić, Deputy Prime Minister of the Republic of Croatia and Minister of Finance