Fiscal subject related
From October 1, 2022:
- VAT is calculated and paid at a reduced rate of 5% on the delivery of heating from thermal stations, including fees related to that delivery and the delivery of firewood, pellets, briquettes and wood chips, made until March 31, 2023.
- VAT is calculated and paid at a rate of 0% on the delivery and installation of solar panels on private residential buildings, residential premises, and public and other buildings used for activities of the public interest, as well as the delivery and installation of solar panels near such buildings, premises, and buildings.
Starting from the date of the introduction of the euro, all the monetary provisions stated in the law will be stated in euro.
Other news from Croatia
Fiscalization 2.0 – Who is obligated, and what it means for e-invoices in Croatia

From January 1, 2026, Croatia will mandate eInvoicing for all domestic B2B and B2G transactions, requiring invoices to be issued in a structured electronic format and submitted to the tax authority’s fiscalization system. The obligation applies broadly to VAT-registered businesses, income and corporate tax payers, and public bodies established in Croatia. From January 1, 2026, electronic invoicing... Read more
Important update to the Tax Authorities Fiscalization System: new mandatory data introduced

The Tax Authorities Fiscalization System has been updated to require the operator’s personal identification number (OIB) as a mandatory element in B2B transactions, in addition to B2C. This change applies to fiscalization messages for e-invoices and eReport submissions, with updated technical documentation and WSDL files provided to support compliance and enhance transparency. The Tax Authorities... Read more
New document was uploaded: System comparison: Fiscalization 1.0 vs Fiscalization 2.0 in Croatia

The purpose of this document is to explain the main changes regarding the implementation of Fiscalization 2.0 in Croatia, a project set to roll out as mandatory starting January 1, 2026. Read more
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Already subscriber? LoginCroatia is expanding e-invoicing mandates to include B2B transactions, with deadlines approaching

Croatia will extend its e-invoicing system from public sector transactions to all domestic B2B transactions, starting with a testing phase on September 1, 2025, and a full mandate for VAT-registered businesses on January 1, 2026. From January 1, 2027, the requirement will also cover non-VAT registered businesses, with real-time validation and integration into the Fiscalization 2.0 programme to com... Read more
New document was uploaded: S4F backoffice patch
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
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Already subscriber? LoginFiscalization 2.0: Receipt issuing Disruptions and Device Failures Challenge Businesses in Croatia

If electronic devices fail completely, businesses must use verified bound receipt books and submit receipt data within five working days, with JIRs added manually upon receipt. As Croatia moves towards full implementation of "Fiscalization 2.0," businesses across the country are reporting serious technical difficulties, ranging from the inability to issue receipts with a Unique receipt Identifier... Read more
Fiscalization Reform in Croatia

Croatia is reforming its Fiscalization Act, with major changes effective from September 1, 2025, and further expansions by January 1, 2026, focusing on fiscalization of B2C transactions regardless of payment method. While existing obligors remain the same, the scope now includes final consumption invoices even without payment, and from 2026, also covers bank transfers. Several sector-specific exem... Read more