As previously reported, Croatia is preparing to introduce a new system for electronic invoicing, archiving, and reporting for domestic transactions as part of its project "Fiscalization 2.0". The project, which was launched by the Croatian Tax Administration in 2020, aims to modernize and digitalize the country's tax system and prevent tax fraud.
However, before implementing the new system, Croatia needs to obtain a derogation from the European Commission, which is the executive branch of the European Union.
But, what is a derogation at all?
Croatia seeks EU approval for mandatory B2B e-invoicing starting in 2026.
Public
Croatia
Author: Kristina Dosen
Category:
Fiscal subject related
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905
Content accuracy validation date:
06.11.2023
Content accuracy validation time:
09:18h
A derogation is a special permission that allows a member state to deviate from some of the EU rules or laws. In this case, Croatia needs a derogation from Articles 218 and 232 of the 2006 VAT Directive, which regulate the invoicing and reporting obligations for value-added tax (VAT) in the EU.
The Croatian Ministry of Finance has formally requested the derogation from the European Commission. If granted, the derogation would allow Croatia to introduce mandatory business-to-business (B2B) e-invoicing ("eRačun") and digital reporting for domestic transactions from January 1, 2026.
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