Fiscal subject related
- On December 1, 2022, the first packages of euro coins with Croatian motifs will become available to citizens. A package of 33 coins with a total value of 13.28 euros will be sold in branches of banks, Fina, and Croatian Post at a price of 100,00 HRK. Croatian euro coins will not be able to be used as a means of payment either in Croatia or in the Eurozone before January 1, 2023.
- The pre-supply of euro banknotes and coins begins on December 27, 2022, for micro-entrepreneurs who, by signing a contract with the bank and providing a guarantee, can receive 10,000 euros so that trade can resume on January 1, 2023.
- On December 31, 2022, and January 1, 2023, ATMs will not be able to withdraw cash, and payment transactions will not function until January 2. Some banks have admitted that they won't even work with cards, so it's a good idea to arm yourself with cash in the days before the New Year.
- On January 1, 2023, the euro becomes a legal tender in Croatia. Kuna is converted into euros according to the fixed exchange rate determined by the Council of the European Union in July 2022. According to the fixed conversion rate, 1 euro is worth 7.53450 HRK, and this is the only rate at which the exchange of kuna for euros is legal after January 1, 2023.
- January 1–January 14, 2023: There is a period of dual circulation during which both the kuna and the euro are legal means of payment. Still, in accordance with the law regulating the introduction of the euro, citizens should be able to pay in kuna and have the rest of the money whenever possible returned to them in euros.
- During January 2023, salaries for December will be paid in euros, and it will be the first time salaries have been paid in euros in the history of Croatia.
- December 31, 2023, is the last day on which the Croatian kuna will be in the eyes of consumers, since the dual display of prices that began on September 5, 2022, ends on that day.
- January 1, 2024, is the day kuna banknotes and coins can be exchanged into euros exclusively at the Croatian National Bank.
- December 31, 2025, is the last day on which Croatian kuna coins can be exchanged for euros exclusively at the Croatian National Bank. After that date, the Croatian kuna and lipa coins will no longer have a monetary value because they will not be exchanged for the euro, but they will retain their numismatic value.
Other news from Croatia
Croatia Announces Increased Fiscalization Inspections During Easter Holidays
Croatia
Author: Vukašin Santo
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: Tax Administration Publishes Updated e-Invoice Validators and Schemas for Fiscalization 2.0
Croatia
Author: Vukašin Santo
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
Grace Period for Compliance in Croatia
Croatia
Author: Vukašin Santo
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
Croatia: eReporting under Fiscalization 2.0
Croatia
Author: Vukašin Santo
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
New Regulations on e-Invoicing and Amendments to Tax Rulebooks Published
Croatia
Author: Vukašin Santo
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
New Version of e-Invoice Validator Released by Croatian Tax Authority
Croatia
Author: Vukašin Santo
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
Fiscalization 2.0 in Croatia: Early Results and Clarifications
Croatia
Author: Vukašin Santo
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