As part of the new Fiscalization 2.0 framework, Croatia’s Tax Administration has introduced eReporting (eIzvještavanje) - a process for submitting data related to specific deliveries, invoice rejections, and payments in accordance with the Fiscalization Act.

FiskAplikacija - Central Platform for Fiscalization and eReporting

The FiskAplikacija is the Tax Administration’s official web-based platform that allows taxpayers to:

• Access fiscalized data

• Manage authorizations for eInvoice exchange

• View invoice statuses

• Review pre-filled VAT returns for each tax period

• Manually enter data for fiscalization and eReporting

Access is provided via a web browser through the NIAS authentication system. Within the platform, users can report:

1. Invoice rejection status

2. Payment status

3. Fiscalization of outgoing or incoming eInvoices

4. Deliveries for which an eInvoice could not be issued

In addition to manual input, information intermediaries may provide eReporting services via web services using the prescribed XML schema.

Data to Be Reported by eInvoice Issuers

When issuing eInvoices, issuers must send the following data to the Fiscalization System:

• Invoice date and number

• Due date

• Issuer and recipient information

• Description, quantity, and type of goods or services (including KPD codes)

• Delivery or advance payment date

• Tax base, unit price, discounts, and VAT rate

• VAT amount and total payable

• Reference to the original invoice in case of corrections

• Bank account or virtual payment identifier

Data must be submitted at the moment of issuing the eInvoice, or within five working days for self-issued invoices.

Issuers must also submit eReporting data for deliveries where an eInvoice could not be issued due to missing identifiers in the AMS system (for companies, tradesmen, or freelancers).

Reporting on Payments and Rejections

By the 20th of each month, issuers must report all eInvoices that were paid during the previous month, including those not issued via eInvoice due to AMS unavailability.

Issuers report:

• eInvoice date and number

• Issuer’s OIB

• Payment amount, method, and date

Recipients of eInvoices must also, by the same deadline, report all rejections made in the previous month, providing:

• eInvoice date and number

• Issuer and recipient OIBs

• Rejection date and reason

Submitting a rejection automatically means the recipient waives the right to input VAT deduction, while the issuer may cancel and reissue the invoice if applicable.

Visibility and Dispute Handling

Both issuers and recipients can view invoice statuses - including rejections - directly in FiskAplikacija. However, disputes regarding rejected invoices are resolved through the Commercial Court, where the Tax Administration provides confirmation of whether the recipient used input VAT credit.

Reporting on Multiple or Partial Payments

For invoices with multiple or combined payments (e.g., partial transfers and compensations), data can be entered separately for each payment event. The XML schema supports importing and exporting such information. If errors occur, corrections can be submitted using negative value entries, followed by the correct data.

Reporting Obligation and VAT Implications

Only issuers are required to report payment data, for all eInvoices fiscalized, regardless of when VAT deduction occurs. This ensures synchronization between payment records and VAT declarations, even if timing differs.

Purpose and Scope

Even for non-taxable services, issuers must report payment data. The Tax Administration uses this information to monitor compliance with payment deadlines and improve fiscal transparency