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 Updates FiskApplication with New Fiscalized Invoice Features
Croatia
Author: Vukašin Santo
Croatia’s Tax Administration updated FiskApplication, enhancing invoice management, search options, exports, matching status, and e-invoicing link for businesses. Croatia’s Tax Administration has released an updated version of the FiskApplication, introducing several improvements for managing fiscalized invoices. The update brings better search options, including the display of the issuer&r... Read more
New document was uploaded: System comparison - comparison between Federation of BiH, Montenegro and Croatia
The purpose of this document is to provide the most important information, that is the comparison between fiscal laws in the Federation of BiH, Montenegro and Croatia. The document itself will include all relevant information from the most important laws that regulate this matter and provide insight into the similarities and differences between all three fiscal systems. Read more
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Already subscriber? LoginCroatia Extends Reduced 5% VAT Rate on Energy Products Until March 2027
Croatia
Author: Ivana Picajkić
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 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