Fiscal subject related
Starting January 1, 2026, new provisions of the Fiscalization Act concerning end-consumer (B2C) transactions will come into effect in Croatia. To support this transition, an updated version of the fiscalization service, reflecting the upcoming legal changes, will be made available for adaptation and testing by early November 2025.
The updated service will introduce several changes:
- Option to submit the buyer’s OIB (personal identification number) during receipt fiscalization, expanding all relevant service methods with an additional data element.
- New method for receipt data changes, enabling corrections to payment methods and the buyer’s OIB.
- Stricter controls during the fiscalization process to ensure compliance and accuracy.
- There is new functionality for reporting business hours, allowing companies to register, retrieve, and delete working hours on business premises directly through the service.
The current technical documentation is already available under the Fiscalisation for End-Consumer Transactions / Technical Data section of the official portal- Technical data.
Updates and additions to the documentation may follow as the implementation progresses.
Other news from Croatia
Croatia Announces Increased Fiscalization Inspections During Easter Holidays
Croatia
Author: Vukašin Santo
Croatia’s Porezna uprava and Carinska uprava will intensify fiscalization inspections during the Easter holidays, focusing on proper receipt issuance, transaction recording, and software compliance across retail and service sectors. The Porezna uprava and Carinska uprava have announced intensified fiscalization inspections during the upcoming Easter holidays. Authorized officials of the Ministry o... Read more
Croatia: Tax Administration Publishes Updated e-Invoice Validators and Schemas for Fiscalization 2.0
Croatia
Author: Vukašin Santo
Croatia has released updated e-Invoice validators and technical schemas for the Fiscalization 2.0 system, refining validation rules and expanding certain technical fields to improve data consistency and interoperability between system participants. The changes are purely technical and will enter production on March 15, 2026, requiring ERP providers, access points, and software developers to update... Read more
Grace Period for Compliance in Croatia
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
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
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
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