written by: Domagoj Bakran, certified tax advisor, Kreston Croatia
From October 1, 2026, retailers and service providers will face new obligations related to the display and publication of prices. The Government of the Republic of Croatia adopted two decisions on September 10, 2026, regulating related measures of direct price control: the Decision on the Display of Additional Prices and the Decision on the Publication of Price Lists for Products and Services. The adjustment period is short – the decisions were published on September 11, and they come into effect on October 1, 2026.
What is changing?
The new rules significantly broaden the circle of obligated parties. Crucially, the Decision on the Display of Additional Prices no longer applies only to retailers but explicitly includes service providers who perform registered service activities for consumers in Croatia. The service provider must clearly, visibly, and legibly display the additional price alongside the current retail price, which is the price applicable for that service on September 10, 2026, without special sales forms.
The obligation applies at the service location as well as in advertising. If the price of a service is advertised on a flyer, poster, digital advertisement, outdoors, or on a website, the additional price must also be displayed.
Separately, the new decision on the publication of price lists stipulates that retailers and service providers with websites must publish valid price lists in a digital format suitable for automatic processing, in XML or CSV format. The retailer updates the product price list once a day, no later than 8:00 AM, while the service provider updates the price list after each change, no later than 8:00 AM on the day the change is published. Published price lists must be available for at least 30 days from the date of publication or change.
Where could problems arise in practice?
For standardized services, the application may be relatively straightforward. If the price of a specific treatment, repair, or other service is predetermined and the same for all users, it is possible to clearly establish the current and reference price. This includes, for example, hospitality providers, hairdressers, pedicurists, and similar services that are pre-measurable and do not vary from case to case. Problems arise with services whose prices are determined by the circumstances of the specific job.
This is particularly pronounced in intellectual and professional services – tax consulting, legal services, business consulting, design, architectural, and other similar services. Often, there is no single market-comparable price. The value of the service may depend on the complexity of the task, required time, number of experts, provider’s responsibility, amount of documentation, deadlines, and other circumstances.
The decision does not provide a detailed methodology for such situations. It refers to the “retail price” and “additional price” of the service but does not elaborate on how to proceed when the service does not have a predetermined unique price, but rather the price is determined by an individual offer or contract. Additional challenges arise for services that are billed by the hour, based on time spent, or according to the value and scope of the project.
