Croatia is introducing Fiscalization 2.0 from 1 January 2026, making mandatory e-invoicing (eRačun) the foundation of a fully digital, real-time tax reporting system with automatic fiscalization embedded in the invoice flow. The reform will be implemented in phases, requiring all VAT-registered businesses to issue and receive eRačuni by 2026 (with non-VAT taxpayers initially required to receive them), while enhanced security standards and a free state-provided tool will support compliance.
Mandatory e-Invoicing from in Croatia starting January 1, 2026
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Croatia
Author: Vukašin Santo
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23.12.2025
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Croatia is modernizing its tax reporting system with the introduction of Fiscalization 2.0, making electronic invoicing (eRačun) the backbone of real-time tax reporting. From 1 January 2026, the country will move to a fully digital model that combines e-invoicing and automatic fiscalization, giving tax authorities immediate access to transaction data without additional reporting forms.
Under the new rules, eRačun becomes mandatory for domestic B2B transactions. An eRačun is a structured electronic document suitable for automated processing; it is not a PDF and cannot be sent by email. While paper or other formats may still be used for cross-border EU transactions, domestic business transactions will follow the new digital standard.
The obligation will be introduced in two phases. In 2026, all VAT-registered businesses must issue and receive eRačuni, while non-VAT taxpayers will be required to receive them. From 1 January 2027, those businesses will also have to issue eRačuni.
Fiscalization will be automatically embedded in the e-invoicing process. Both the issuer and the recipient will send key invoice data to the Tax Administration via certified access points, enabling real-time cross-checks and improved tax compliance.
The reform also brings stricter security requirements for information intermediaries, who will be subject to high cybersecurity standards and full responsibility for the correctness of their software solutions.
To support small businesses, the Tax Administration will provide a free application, MIKROeRAČUN, allowing receipt (from 2026) and issuance (from 2027) of eRačuni, along with long-term digital storage.
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