Croatia’s Tax Administration has outlined that e-Invoices will be exchanged through certified access points—either taxpayers themselves or registered intermediaries—ensuring secure transfer, interoperability, and compliance with fiscalization requirements. By December 31, 2025, businesses must implement compliant invoicing software, contract an intermediary, and register their e-Invoice receiving address in the official Metadata Services Directory to prepare for mandatory e-Invoicing under Fiscalization 2.0.
Croatia Defines Rules for e-Invoice Exchange Through Access Points
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
2591
Content accuracy validation date:
29.08.2025
Content accuracy validation time:
08:28h
As Croatia prepares for the rollout of Fiscalization 2.0 and mandatory e-Invoicing, the Tax Administration has clarified how e-Invoices will be exchanged between businesses and government entities.
The exchange of e-Invoices will take place through access points, which can be either taxpayers themselves or certified information intermediaries. These access points must meet strict technical requirements to ensure secure data transfer, standard formats, and interoperability between different systems.
An information intermediary is defined as a legal or natural person with an assigned OIB (Personal Identification Number) who provides services for issuing and receiving e-Invoices, related documents, and fiscalization of e-Invoices. In addition, intermediaries may offer eReporting and metadata services. A public list of certified intermediaries will be published on the Tax Administration’s portal, including the intermediary’s name, OIB, and scope of services.
While e-Invoices can also be exchanged using other technologies and procedures, these must still guarantee authenticity of origin, integrity of content, and readability throughout the required storage period. In rare cases where taxpayers act as their own access point without using an intermediary, their ERP systems must undergo separate compliance testing and certification. Such access points will not appear on the public list of intermediaries, but they must independently ensure all functionalities for secure e-Invoice exchange.
This framework aims to guarantee trust, interoperability, and smooth functioning of e-Invoicing across Croatia’s business and government sectors.
Deadlines for Businesses
The Tax Administration has also confirmed that taxpayers must ensure appropriate software solutions are in place for both B2C and B2B invoicing. Importantly, software for issuing consumer receipts (B2C) is not the same as software for issuing e-Invoices (B2B/B2G).
By December 31, 2025, companies must:
Ø Secure compliant software solutions for issuing invoices,
Ø Conclude a contract with an information intermediary (access point) for e-Invoice exchange,
Ø Authorize the chosen intermediary via the Fiscalization and eReporting Application (FiskAplikacija) to receive e-Invoices and perform fiscalization on behalf of the taxpayer,
Ø Confirm their e-Invoice receiving address in the Metadata Services Directory (AMS), either directly or through their metadata service provider.
The AMS, managed by the Ministry of Finance-Tax Administration, serves as the official directory of taxpayers’ identifiers and metadata services, ensuring accessibility of recipient addresses for e-Invoice delivery.
Other news from Croatia
Grace Period for Compliance in Croatia
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
The Croatian Tax Authority announced that, during the initial phase of implementing the Fiscalization Act, it will apply the principle of opportuneness and refrain from initiating misdemeanor proceedings for early technical or operational difficulties in issuing or fiscalizing eInvoices. However, mandatory eReporting obligations remain fully in force—including the reporting of payments and rejecte... Read more
Croatia: eReporting under Fiscalization 2.0
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Taxpayers required to issue and receive eInvoices must submit monthly eReporting (eIzvještavanje) by the 20th day of the following month, with the first deadline set for 20 February 2026 covering January 2026 domestic fiscalized transactions. Reporting is performed per invoice—via web service, accredited intermediary, or FiskAplikacija—and includes issuer obligations to report payments and non-iss... Read more
New Regulations on e-Invoicing and Amendments to Tax Rulebooks Published
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Narodne novine No. 11/26 introduces new and amended tax rulebooks on e-invoicing, the General Tax Act, and VAT, further advancing the digitalization of tax administration and strengthening compliance requirements for taxpayers. The latest issue of Narodne novine No. 11/26 has published several important regulatory acts affecting the tax and invoicing framework. The published regulations include:... Read more
New Version of e-Invoice Validator Released by Croatian Tax Authority
Public
Croatia
Author: Vukašin Santo
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
Public
Croatia
Author: Vukašin Santo
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
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
Croatian Tax Authority Denies Claims of Fiscalization System Instability
Public
Croatia
Author: Vukašin Santo
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