Fiscal subject related
From January 1, 2026, electronic invoicing (eInvoicing) will become mandatory in Croatia for domestic transactions.
A domestic transaction is a supply carried out by the issuer of the eInvoice to the recipient of the eInvoice, which is subject to Croatian VAT, regardless of whether it is VAT-exempt or taxable, including any advance payment received from the recipient of the eInvoice before the supply is performed, provided that both the issuer and recipient of the eInvoice are taxable persons with their seat or residence in the Republic of Croatia.
-
Issuing & sending the eInvoice (B2B;B2G) – must be in a structured electronic format that allows automatic processing.
-
Fiscalizing the eInvoice – data from the eInvoice must be submitted to the tax authority’s fiscalization system (both for issuing and receiving).
· Issuers:
Ø Every taxable person established in Croatia, with residence or habitual establishment in the country, and registered in the VAT register.
· Recipients:
Ø VAT-registered taxable persons (companies, craftsmen, liberal professions)
Ø Income tax payers and corporate profit tax payers not registered for VAT, but established in Croatia.
Ø Public bodies (state administration, local and regional authorities, budgetary and extra-budgetary users) that are registered in the budget register, even if not VAT-registered. These entities are obliged to receive e-Invoices and ensure their fiscalization.
Legal basis: The rules follow the existing law on e-invoicing in public procurement (Official Gazette No. 94/18).
Other news from Croatia
New Version of e-Invoice Validator Released by Croatian Tax Authority
Croatia
Author: Vukašin Santo
The Croatian Tax Administration has released an updated e-Invoice validator with technical fixes and enhancements to improve accuracy, stability, and validation of structured invoice data. The authority confirmed that the Core Usage Specification remains unchanged, as the updates affect only validator logic and technical processing, not business rules. The Croatian Tax Administration has released... Read more
Fiscalization 2.0 in Croatia: Early Results and Clarifications
Croatia
Author: Vukašin Santo
In the first two weeks of Fiscalization 2.0 (1–15 January 2026), Croatia saw strong eInvoice adoption with over 2.55 million fiscalized invoices and clear guidance from the Tax Administration confirming correct handling of self-billing scope, structured XML data in MIKROeRAČUN, and that technical errors (e.g., incorrect dates) do not trigger penalties or tax liabilities during the implementation p... Read more
New document was uploaded: S4FiscalBackoffice Patch
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? LoginCroatian Tax Authority Denies Claims of Fiscalization System Instability
Croatia
Author: Vukašin Santo
The Croatian Tax Authority has officially denied claims about instability in the fiscalization system and confirmed that there is no legal or technical reason to postpone the issuance or transmission of eInvoices, including up to 7 January. Taxpayers are urged to rely only on official communications, as the Authority warned that spreading misinformation about the fiscalization system may lead to l... Read more
The Croatian Tax Administration has announced a temporary suspension for January 2026
Croatia
Author: Vukašin Santo
The Croatian Tax Administration has announced a temporary suspension of several ePorezna functionalities from 8 January 2026 at 4:00 p.m. to 12 January 2026 at 7:00 a.m. due to the annual year-end closure, affecting access to specific forms, PKK views, and full processing of certain submissions. While VAT returns and JOPPD forms can still be submitted during this period, processing and tax clearan... Read more
Croatia: Start of Fiscalization 2.0
Croatia
Author: Vukašin Santo
As the launch of Fiscalization 2.0 started, the Croatian Tax Administration has increased the publication of official guidance, FAQs, and practical materials to help taxpayers understand obligations, deadlines, and technical requirements. Taxpayers are encouraged to use the dedicated website section, informational guides, and available support services to prepare in advance and ensure a smooth tra... Read more
New document was uploaded: Guide for Transition to Fiscalization 2.0 in Croatia
Croatia
Author: Vukašin Santo
The purpose of this document is to provide a structured overview of Fiscalization 2.0 in the Republic of Croatia, with a particular focus on the main changes, scope, and obligations affecting the B2C and B2B/B2G segments. The document aims to explain how the upgraded fiscalization framework expands beyond traditional cash transaction reporting and evolves into a broader, digitally integrated reporting and control system. Read more