Exemptions from e-Invoicing in Croatia’s Fiscalization 2.0

Under Croatia’s Fiscalization 2.0, e-Invoicing will not be mandatory for transactions already covered by fiscalized receipts, such as cash or card payments in B2B and B2G dealings. Additionally, if a recipient’s identifier is unavailable in the AMS system, issuers may provide a paper invoice while still submitting data via eReporting.

The Ministry of Finance has introduced specific exemptions to the upcoming e-Invoicing requirements under Fiscalization 2.0.

The authorities have clarified exemptions regarding the issuance of e-invoices (eRačuni) for certain transactions. Transactions paid in cash or by card, for which a fiscalized receipt has already been issued for end consumers, are exempt from mandatory e-invoicing. This applies to both B2B (business-to-business) and B2G (business-to-government) transactions, provided that the fiscalization process for the invoice has been properly completed.

Additionally, e-invoice issuers are not held liable for failing to issue an e-invoice if it cannot be delivered to the recipient due to the unavailability of the recipient’s identifier in the AMS system. In such cases, a traditional paper invoice may be issued, while the relevant data must still be submitted to the fiscalization system through the eReporting procedure.

These updates aim to streamline compliance while ensuring that fiscalization requirements continue to be met efficiently, even in cases where digital issuance is temporarily unavailable.