As part of Croatia’s new Fiscalization 2.0 framework, the Tax Administration introduced eReporting (eIzvještavanje) via the FiskAplikacija platform, enabling taxpayers to submit and view data on deliveries, invoice rejections, and payments in real time.
Through FiskAplikacija or web services, issuers must report invoice and payment data according to prescribed XML standards, ensuring synchronization with VAT returns and enhancing fiscal transparency.
Croatia Introduces eReporting System within Fiscalization 2.0
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
997
Content accuracy validation date:
10.10.2025
Content accuracy validation time:
10:13h
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:
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Access fiscalized data
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Manage authorizations for eInvoice exchange
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View invoice statuses
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Review pre-filled VAT returns for each tax period
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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:
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Invoice rejection status
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Payment status
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Fiscalization of outgoing or incoming eInvoices
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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:
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Invoice date and number
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Due date
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Issuer and recipient information
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Description, quantity, and type of goods or services (including KPD codes)
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Delivery or advance payment date
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Tax base, unit price, discounts, and VAT rate
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VAT amount and total payable
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Reference to the original invoice in case of corrections
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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:
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eInvoice date and number
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Issuer’s OIB
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Payment amount, method, and date
Recipients of eInvoices must also, by the same deadline, report all rejections made in the previous month, providing:
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eInvoice date and number
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Issuer and recipient OIBs
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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
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