Croatia has published a new Law on Fiscalization (Official Gazette 89/25) introducing comprehensive rules for both B2C receipt fiscalization and mandatory B2B e-invoicing, marking the shift to Fiscalization 2.0. The law takes effect on September 1, 2025, with phased implementation of e-invoicing obligations starting January 1, 2026, and extending to all taxpayers by 2027.
Croatia has just published the new Law on Fiscalization that impacts both B2C and B2B transactions (Fiscalization 2.0)!
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Croatia
Author: Tara Nedeljković
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Fiscal subject related
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Content accuracy validation date:
17.06.2025
Content accuracy validation time:
15:02h
After a lengthy preparatory period, the new Law on Fiscalization has just been published in the Official Gazette number 89/25 in Croatia! It regulates the fiscalization of receipts for final consumers (B2C) and the issuance and fiscalization of e-invoices of the businesses issued between legal entities (B2B).
The new law regulates more than just fiscal topics. It covers the fiscalization of receipts for sales to final consumers (B2C), as well as the digital issuance and reporting of electronic invoices (e-invoices) in the business of taxpayers (in B2B transactions)—all in one regulation.
The Law on Fiscalization includes provisions related to the fiscalization of receipts in final consumption, i.e., in B2C, which were already included in the previous Law on Fiscalization in Cash Transactions (Fiscalization 1.0), but with an extension to the entire segment of B2C business in this country, regardless of the method of payment used (unlike the previous law that impacted only certain methods of payment and fewer taxpayers). The mandatory exchange of e-invoices between taxpayers (B2B) and the implementation of fiscalization of data from e-invoices (Fiscalization 2.0) are also being introduced by this law. This change is occurring for the first time in Croatia with the introduction of electronic invoicing. Also, issuers and recipients of e-invoices will be obliged to submit certain data through the e-reporting system developed by TA in Croatia, following the requirements of technical specifications provided by the Croatian authorities.
The new Law on Fiscalization will formally enter into force on September 1, 2025, with certain articles becoming applicable from that moment, while the issuance of e-invoices for certain categories of taxpayers and the obligation to receive e-invoices for the majority of taxpayers and the state and public sector will start on January 1, 2026. Furthermore, the obligation to issue e-invoices for other categories of taxpayers will begin on January 1, 2027.
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