Registration of business premises in Croatia

Under the Act on the Fiscalisation of Cash Payments, taxable entrepreneurs in Croatia must register their business premises.

This registration can be carried out by the taxable entrepreneur himself or by his authorised representative (tax advisor) in the "ePorezna" portal (portal of the Croatian Tax Administration).

• Link ePorezna portal: https://e-porezna.porezna-uprava.hr/

Registration is done via the menu item:

• "Services" (Usluge)
  • "Fiscalisation - Registration of Business Premises" (Fiskalizacija - Prijava poslovnih prostora)

Fig: Selection of the application 'Fiscalisation - registration of business premises' (Source: Korisničke upute Fiskalizacija prijava poslovnih prostora_v2.2, p. 2)

The registration of the permanent establishment / business premises includes, in addition to information on the

• Type of business premises (fixed or movable business premises, online shop, self-service device)
• address (valid from; location information via interactive map similar to Google Maps), also
• the type of predominant activity (e.g. office premises, ...) carried out at the location,
• regular working hours (opening hours),
• the software producer (or maintainer - at least one entry per business premises).

Access to the ePorezna portal can be requested from the respective tax authority.

Registration via Form

In addition to registering via the ePorezna portal, entrepreneurs who do not have an e-tax certificate due to legal regulations can also register their business premises by filling out a form. This form can be found in the annex to the "Act on the Amendment of the Act on Fiscalisation in Cash Transactions (Official Gazette 115/2016)", which can be accessed via the following link: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2532.html

The form must be handed over to the competent offices of the tax administration. The officials then carry out the registration of the business premises (permanent establishments).