Fiscal subject related
General information
Each invoice goes through a series of steps, from issuance to archiving. The European Union has identified eight universal steps on the seller's and buyer's sides that, by introducing an electronic invoice, can be fully digitized and, with savings, enable better management of financial operations. This will generally have a positive effect on increasing competitiveness and labor productivity. Internal procedures and the level of automation may vary from company to company.
Following the successful implementation of the requirement for public purchasers to use eInvoices in public procurement processes, the European Union plans to introduce the same requirement in the business-to-business (B2B) common market by amending Directive 2006/112/EC with regard to the rules on VAT for the digital age. As part of the Fiscalization 2.0 project, which is carried out by the Tax Administration using resources from the National Recovery and Resilience Plan, the Republic of Croatia is getting ready for the new rule. By the end of 2024, it is hoped that the project will have established a cashless payment system through eInvoice in the B2B (Business to Business) sector with an integrated e-archive and active, distinctive, and cutting-edge online bookkeeping in the VAT system.
A little over 40% of respondents presently utilize eAccount in their business operations, according to the situation study conducted by the Tax Administration as part of the project on a sample of 15,200 business organizations. The research's findings reveal a considerable size segmentation, with large and medium-sized organizations leading the way in the use of eInvoices, where more than two thirds (75 percent) have automated the exchange of invoices. eAccount is utilized by more than half of respondents (61%) in the small business category, but it is used the least by microbusinesses and self-employed businesses, where that proportion is below 30%.
Other news from Croatia
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
New document was uploaded: S4FiscalBackoffice 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