Fiscalization 2.0 – Who is obligated, and what it means for e-invoices in Croatia

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 (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.

1. Issuing & sending the eInvoice (B2B;B2G) – must be in a structured electronic format that allows automatic processing.

2. 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).