Croatia has extended the reduced 5% VAT rate on key energy products, including gas, heating, and wood-based fuels, until March 31, 2027, to continue mitigating energy costs for households and businesses. Croatia has officially extended the application of the reduced 5% VAT rate on key energy products, including natural gas, district heating, and wood-based fuels, until March 31, 2027. The amendmen... Read more

Croatia’s Porezna uprava and Carinska uprava will intensify fiscalization inspections during the Easter holidays, focusing on proper receipt issuance, transaction recording, and software compliance across retail and service sectors. The Porezna uprava and Carinska uprava have announced intensified fiscalization inspections during the upcoming Easter holidays. Authorized officials of the Ministry o... Read more

Croatia has released updated e-Invoice validators and technical schemas for the Fiscalization 2.0 system, refining validation rules and expanding certain technical fields to improve data consistency and interoperability between system participants. The changes are purely technical and will enter production on March 15, 2026, requiring ERP providers, access points, and software developers to update... Read more

The Croatian Tax Authority announced that, during the initial phase of implementing the Fiscalization Act, it will apply the principle of opportuneness and refrain from initiating misdemeanor proceedings for early technical or operational difficulties in issuing or fiscalizing eInvoices. However, mandatory eReporting obligations remain fully in force—including the reporting of payments and rejecte... Read more

Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic fiscalized transactions. Reporting is performed per invoice—via web service, accredited intermediary, or FiskAplikacija—and includes issuer obligations to report payments and non-iss... Read more

Narodne novine No. 11/26 introduces new and amended tax rulebooks on e-invoicing, the General Tax Act, and VAT, further advancing the digitalization of tax administration and strengthening compliance requirements for taxpayers. The latest issue of Narodne novine No. 11/26 has published several important regulatory acts affecting the tax and invoicing framework. The published regulations include:... Read more

The Croatian Tax Administration has released an updated e-Invoice validator with technical fixes and enhancements to improve accuracy, stability, and validation of structured invoice data. The authority confirmed that the Core Usage Specification remains unchanged, as the updates affect only validator logic and technical processing, not business rules. The Croatian Tax Administration has released... Read more

In the first two weeks of Fiscalization 2.0 (1–15 January 2026), Croatia saw strong eInvoice adoption with over 2.55 million fiscalized invoices and clear guidance from the Tax Administration confirming correct handling of self-billing scope, structured XML data in MIKROeRAČUN, and that technical errors (e.g., incorrect dates) do not trigger penalties or tax liabilities during the implementation p... Read more

S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more

As the launch of Fiscalization 2.0 started, the Croatian Tax Administration has increased the publication of official guidance, FAQs, and practical materials to help taxpayers understand obligations, deadlines, and technical requirements. Taxpayers are encouraged to use the dedicated website section, informational guides, and available support services to prepare in advance and ensure a smooth tra... Read more

The Croatian Tax Authority has officially denied claims about instability in the fiscalization system and confirmed that there is no legal or technical reason to postpone the issuance or transmission of eInvoices, including up to 7 January. Taxpayers are urged to rely only on official communications, as the Authority warned that spreading misinformation about the fiscalization system may lead to l... Read more

The Croatian Tax Administration has announced a temporary suspension of several ePorezna functionalities from 8 January 2026 at 4:00 p.m. to 12 January 2026 at 7:00 a.m. due to the annual year-end closure, affecting access to specific forms, PKK views, and full processing of certain submissions. While VAT returns and JOPPD forms can still be submitted during this period, processing and tax clearan... Read more

Croatia’s Ordinance on Seasonal Sales (Official Gazette No. 117/22) regulates winter (from 27 December) and summer (from 1 July) seasonal discounts, limiting each to a maximum of 60 days and requiring retailers to clearly display both the lowest price from the prior 30 days and the discounted price during the sale. Additionally, under price-control rules in Croatia, retailers must show an additio... Read more

The purpose of this document is to provide a structured overview of Fiscalization 2.0 in the Republic of Croatia, with a particular focus on the main changes, scope, and obligations affecting the B2C and B2B/B2G segments. The document aims to explain how the upgraded fiscalization framework expands beyond traditional cash transaction reporting and evolves into a broader, digitally integrated reporting and control system. Read more

Croatia is introducing Fiscalization 2.0 from 1 January 2026, making mandatory e-invoicing (eRačun) the foundation of a fully digital, real-time tax reporting system with automatic fiscalization embedded in the invoice flow. The reform will be implemented in phases, requiring all VAT-registered businesses to issue and receive eRačuni by 2026 (with non-VAT taxpayers initially required to receive th... Read more

The Customs Administration has issued key clarifications on customs procedures for goods purchased online from non-EU countries, responding to the rapid growth of cross-border e-commerce and consumer protection concerns. These clarifications are published as a comprehensive FAQ addressing customs declarations, duties and VAT, courier authorisations, simplifications for low-value and private shipme... Read more