Croatia has introduced new record-keeping requirements for telecommunications, broadcasting, e-commerce services, and distance sales of goods to non-taxable persons within the EU, effective January 17, 2025. Taxpayers must submit an annual review via the e-commerce form by January 20, with additional obligations to report within eight days if supplies exceed €10,000 during the year. These measures aim to enhance compliance with EU VAT regulations and improve tax oversight.
Croatia: New Record-Keeping Requirements for Telecommunications and E-Commerce Services in the EU
Public
Croatia
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
560
Content accuracy validation date:
24.01.2025
Content accuracy validation time:
08:48h
It is required to maintain a record of telecommunications services, radio and TV broadcasting services, electronically supplied services, and distance deliveries of goods to individuals who are not taxable persons within the EU. This requirement was published on January 17, 2025. The e-commerce form must be submitted by January 20th of each year.
Taxpayers are required to maintain a Review of telecommunications services, radio and TV broadcasting services, and electronically supplied services, as well as records of distance deliveries of goods to individuals who are not taxable persons within the EU. This review must cover:
1. Distance Supplies of Goods:
- To taxable persons or non-taxable legal entities whose acquisition of goods within the EU is not subject to VAT,
- To any other non-taxable persons.
2. Telecommunications, Broadcasting, and Electronically Supplied Services:
- Services provided to non-taxable persons who have their registered office, permanent address, or usual residence in another EU Member State.
Taxpayers must submit the review to the Tax Administration by January 20 of the current calendar year for the previous calendar year.
If a taxpayer makes supplies exceeding €10,000 during the current year, they are obligated to submit the review no later than 8 days after the date on which they made the supply that surpassed this threshold.
The overview must be submitted using the e-commerce form, which can be completed through an application for electronic submission.
This structured approach ensures that taxpayers comply with EU regulations regarding the reporting of certain services and goods supplied to non-taxable persons, thereby facilitating proper tax administration and oversight.
Other news from Croatia
Exemptions from e-Invoicing in Croatia’s Fiscalization 2.0
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Under Croatia’s Fiscalization 2.0, e-Invoicing will not be mandatory for transactions already covered by fiscalized receipts, such as cash or card payments in B2B and B2G dealings. Additionally, if a recipient’s identifier is unavailable in the AMS system, issuers may provide a paper invoice while still submitting data via eReporting. The Ministry of Finance has introduced specific exemptions to t... Read more
Croatia Defines Rules for e-Invoice Exchange Through Access Points
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Croatia’s Tax Administration has outlined that e-Invoices will be exchanged through certified access points—either taxpayers themselves or registered intermediaries—ensuring secure transfer, interoperability, and compliance with fiscalization requirements. By December 31, 2025, businesses must implement compliant invoicing software, contract an intermediary, and register their e-Invoice receiving... Read more
Fiscalization 2.0 – Who is obligated, and what it means for e-invoices in Croatia
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
From January 1, 2026, Croatia will mandate eInvoicing for all domestic B2B and B2G transactions, requiring invoices to be issued in a structured electronic format and submitted to the tax authority’s fiscalization system. The obligation applies broadly to VAT-registered businesses, income and corporate tax payers, and public bodies established in Croatia. From January 1, 2026, electronic invoicing... Read more
Important update to the Tax Authorities Fiscalization System: new mandatory data introduced
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
The Tax Authorities Fiscalization System has been updated to require the operator’s personal identification number (OIB) as a mandatory element in B2B transactions, in addition to B2C. This change applies to fiscalization messages for e-invoices and eReport submissions, with updated technical documentation and WSDL files provided to support compliance and enhance transparency. The Tax Authorities... Read more
New document was uploaded: System comparison: Fiscalization 1.0 vs Fiscalization 2.0 in Croatia
Croatia
Author: Vukašin Santo
The purpose of this document is to explain the main changes regarding the implementation of Fiscalization 2.0 in Croatia, a project set to roll out as mandatory starting January 1, 2026. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Croatia is expanding e-invoicing mandates to include B2B transactions, with deadlines approaching
Public
Croatia
Author: Ivana Picajkić
Croatia
Author: Ivana Picajkić
Croatia will extend its e-invoicing system from public sector transactions to all domestic B2B transactions, starting with a testing phase on September 1, 2025, and a full mandate for VAT-registered businesses on January 1, 2026. From January 1, 2027, the requirement will also cover non-VAT registered businesses, with real-time validation and integration into the Fiscalization 2.0 programme to com... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login