Croatia's Tax Administration has updated its fiscalization rules, requiring all businesses to accurately register their fixed, mobile, or online premises using the ePorezna application. A unique, permanent identifier must be assigned to each location for use on invoices, and all future registrations and updates will be processed exclusively through the ePorezna system starting September 1, 2025. T... Read more

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 t... Read more

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... Read more

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... Read more

The Tax Authorities Fiscalization System has been updated to require the operator’s personal identification number (OIB) as a mandatory element in B2B transactions, in addition to B2C. This change applies to fiscalization messages for e-invoices and eReport submissions, with updated technical documentation and WSDL files provided to support compliance and enhance transparency. The Tax Authorities... Read more

The purpose of this document is to explain the main changes regarding the implementation of Fiscalization 2.0 in Croatia, a project set to roll out as mandatory starting January 1, 2026. Read more