Croatia has amended its Regulation on the Personal Identification Number (OIB) to enhance data accuracy, modernize digital verification, and align with updated economic classifications. Key changes include expanded data collection, mandatory reporting for bankruptcy proceedings, the phase-out of outdated identifiers, and the introduction of NKD 2025, with most provisions effective from July 19, 2025, and digital seal rules from January 1, 2026.
Croatia Introduces Amendments to OIB Regulation
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
32
Content accuracy validation date:
17.07.2025
Content accuracy validation time:
14:24h
The Croatian government has introduced amendments to the Regulation on the Personal Identification Number (OIB), expanding its scope and refining the process of data collection and registration. The amendments, published in the Narodne novine, aim to modernize the OIB system and improve data accuracy across institutions.
The changes will come into force on July 19, 2025, except for provisions related to electronic seals, which will be effective January 1, 2026.
Changes:
1. Authorities will now be required to provide additional information when issuing OIBs, such as:
- Country of tax residence
- Foreign tax identification number
- Maiden names and parents’ OIBs, when available
-
The regulation introduces more detailed reporting for legal entities undergoing bankruptcy or liquidation. Competent bodies must report:
- The start and end dates of proceedings
- The OIBs of bankruptcy trustees and liquidators
- Types of dissolution, including mergers, divisions, and automatic deletion
-
The use of outdated identifiers is being phased out:
- MBG (Unique Master Citizen Number) is no longer part of the identification process
- SMS authentication has been removed
- Electronic seals remain the only valid form of digital verification from 2026
-
Croatia is officially moving from NKD 2007 to the new NKD 2025 (National Classification of Activities), aligning classification with modern economic sectors and EU standards.
-
The Ministry of Finance and the Tax Administration will now be able to update personal data in the OIB register ex officio, based on valid documentation. This change is expected to speed up the update process and reduce the administrative burden for taxpayers. An updated version of the OIB application form is now part of the regulation, reflecting the new data requirements.
Other news from Croatia
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
FAQs on the introduction of electronic invoices in Croatia through Fiscalization 2.0. answered
Croatia
Author: Tara Nedeljković
As part of Croatia’s Fiscalization 2.0 project, e-Invoicing in structured XML format will become mandatory for all B2B transactions by VAT-registered businesses starting January 1, 2026. E-Invoices must be exchanged through certified information intermediaries who ensure legal compliance, technical accuracy, and long-term digital archiving. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Tax Administration of Croatia Introduces Technical Testing Portal for the Project Fiscalization 2.0.
Croatia
Author: Tara Nedeljković
Croatia’s Tax Administration has launched a Compliance Testing Portal to support testing of e-invoice exchange, fiscalization, and MPS service solutions under the new Fiscalization Law. From September 1, 2025, all entities intending to act as Access Points must complete mandatory final testing of their systems via this portal. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Clarifications on Fiscalization 2.0 in Croatia— is there an overlap of B2B and B2C transaction recording?
Croatia
Author: Tara Nedeljković
Croatia’s Tax Authorities have clarified that under Fiscalization 2.0, for B2B transactions paid in cash or by card, it is allowed to issue a fiscal receipt instead of an eInvoice, but only one document (receipt or eInvoice) can be issued per transaction. In B2C transactions, fiscal receipts remain mandatory and cannot be replaced by eInvoices. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
Author: Gordana Lakić
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Croatia has just published the new Law on Fiscalization that impacts both B2C and B2B transactions (Fiscalization 2.0)!
Public
Croatia
Author: Tara Nedeljković
Croatia
Author: Tara Nedeljković
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. After a lengthy preparato... Read more