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 phase.
Fiscalization 2.0 in Croatia: Early Results and Clarifications
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
600
Content accuracy validation date:
28.01.2026
Content accuracy validation time:
08:20h
In the first two weeks of implementation of Fiscalization 2.0 (from 1 to 15 January 2026), the eInvoice system recorded strong uptake. A total of 303,285 taxpayers were registered as eInvoice issuers and recipients, while 97,628 taxpayers used the MIKROeRAČUN application. During this period, more than 2.55 million eInvoices were fiscalized, and 226,008 taxpayers actively exchanged eInvoices. The official list includes 33 information intermediaries, and 11 taxpayers have developed their own eInvoice exchange solutions.
The Tax Administration also addressed public remarks related to self-billing procedures and issues involving the national electricity provider, HEP d.d. It clarified that HEP initially focused on issuing eInvoices, as self-billing applies to a more limited group of taxpayers. For further clarifications or operational issues, taxpayers are advised to contact HEP directly.
Regarding the MIKROeRAČUN system, the Tax Administration emphasized that eInvoices are visualized based on structured XML data, with payment information being a mandatory and clearly visible part of the invoice. Additional attachments, such as PDFs or barcodes, may be included by senders but serve only as supplementary content and do not replace structured eInvoice data.
Finally, the Tax Administration commented on cases of eInvoices showing incorrect delivery dates, including dates such as 1 January 1901. These errors originate from the sender’s systems and not from Fiscalization 2.0. Importantly, such errors do not automatically create tax liabilities, and during the implementation period no penalties will be applied for unintentional, technically induced mistakes.
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