Croatia to Launch Fiskalizacija 2.0: Mandatory B2B E-Invoicing Set for 2026

Croatia has announced the Fiskalizacija 2.0 project, set to launch in 2026, which will mandate B2B electronic invoicing (e-invoicing) with real-time reporting to the government’s e-Račun platform. To support businesses, a free application called “FiskAplikacija” will be developed, aiming to streamline fiscal data review and VAT reporting while improving tax compliance and transparency.

 

On January 24, 2025, Croatia's Deputy Prime Minister announced the upcoming launch of the Fiskalizacija 2.0 project, set for 2026, which will mandate electronic invoicing (e-invoicing) between businesses (B2B). Draft legislation will soon be available for public consultation, and there may also be initiatives to implement fiscalization for business-to-consumer (B2C) transactions.

This new system will require live reporting to the government’s e-Račun platform. To facilitate this process, a free application called “FiskAplikacija” will be developed for companies, craftsmen, and freelancers. This app will allow users to review fiscalized data and potentially offer complete VAT assessments, including pre-filled VAT returns.

In September 2023, Croatia's government sought permission to deviate from the EU VAT Directive, which currently restricts mandatory e-invoicing. Approval for this request typically takes between three to six months. The Ministry of Finance aims to launch the e-invoicing system for domestic transactions by January 1, 2026.

Croatia had previously introduced mandatory e-invoicing for business-to-government (B2G) transactions in 2019.

The Fiskalizacija 2.0 project will also consider third-party e-invoicing partners and include several components:

-          Establishing a system for the fiscalization of invoices in B2B transactions,

-          Implementing a cashless payment system through e-invoices,

-          Creating an integrated electronic archive,

-          Developing advanced online bookkeeping within the VAT system to provide various benefits to stakeholders,

-          Simplifying tax returns and reducing the number of required forms for tax bookkeeping,

-          Ensuring accuracy in tax obligations through data from the e-Račun platform,

-          Promoting transparency in business practices, including insights into payment terms and compliance,

-          Enabling current credit checks,

-          Contributing to environmental sustainability by using digital rather than paper archives.

Additionally, as part of its VAT in the Digital Age reforms, the EU has mandated structured e-invoicing for cross-border intra-community supplies starting July 2023. This reform aims to eliminate pre-clearance e-invoicing requirements similar to those implemented in Italy.

Overall, the Fiskalizacija 2.0 project represents a significant step towards modernizing Croatia's invoicing system, reducing fraud, and easing compliance burdens for businesses.