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%.
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