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-issued eInvoices (including advance payment rules), while recipients must report rejected eInvoices, which constitutes a waiver of input VAT deduction rights.
Croatia: eReporting under Fiscalization 2.0
Public
Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
1261
Content accuracy validation date:
13.02.2026
Content accuracy validation time:
08:29h
All taxpayers obliged to issue and receive eInvoices must comply with the eReporting (eIzvještavanje) procedure no later than the 20th day of the month following the reporting period.
The first eReporting deadline is 20 February 2026, covering eInvoices issued or received between 1 and 31 January 2026, for domestic transactions subject to fiscalization.
How eReporting Is Performed
Both issuers and recipients of eInvoices may perform eReporting via:
· a web service,
· an accredited information intermediary, or
· the Tax Authority’s FiskAplikacija.
Reporting can be done directly through the intermediary or indirectly via the taxpayer’s ERP or accounting system. Taxpayers independently decide on the reporting method.
All currently certified intermediaries also provide eReporting services.
Obligations of the eInvoice Issuer
The issuer must report:
· payments of eInvoices, and
· supplies for which an eInvoice could not be issued due to the unavailability of the recipient’s identifier in the Address Management System (AMS).
If an eInvoice cannot be issued, the issuer must issue the invoice in the traditional format (e.g. paper or PDF) and report it through eReporting. Once the recipient’s address is later registered in the AMS, the eInvoice is not reissued retroactively.
Payment data reported includes:
· eInvoice issue date and number,
· issuer’s tax ID (OIB),
· amount and payment method,
· payment date.
Reporting is required per individual invoice, including partial payments, offsets, and assignments. A prerequisite for payment reporting is that the eInvoice has been fiscalized.
Advance Payments
Rules for advance payments remain unchanged:
· if the final invoice is issued within the same VAT period, no separate advance invoice is required,
· if the advance and supply occur in different VAT periods, an advance invoice, its cancellation, and the final eInvoice must all be issued and fiscalized under Fiscalization 2.0.
Obligations of the eInvoice Recipient
Recipients report only rejected eInvoices, including:
· issue date and number,
· issuer’s and recipient’s tax IDs,
· rejection date and reason.
Submitting rejection data is deemed a declaration that the right to input VAT deduction will not be exercised for that eInvoice. The issuer may cancel the rejected eInvoice and issue a new one, where applicable.
FiskAplikacija
Taxpayers using FiskAplikacija submit eReports via predefined forms, either manually or through file uploads. Available options include:
· reporting payment status,
· reporting rejection status,
· fiscalizing eInvoices,
· reporting supplies where eInvoices were not issued.
Official user instructions are available on the Tax Authority’s website.
Other news from Croatia
Croatia Updates FiskApplication with New Fiscalized Invoice Features
Public
Croatia
Author: Vukašin Santo
Croatia
Author: Vukašin Santo
Croatia’s Tax Administration updated FiskApplication, enhancing invoice management, search options, exports, matching status, and e-invoicing link for businesses. Croatia’s Tax Administration has released an updated version of the FiskApplication, introducing several improvements for managing fiscalized invoices. The update brings better search options, including the display of the issuer&r... Read more
New document was uploaded: System comparison - comparison between Federation of BiH, Montenegro and Croatia
Author: Vukasin Santo
The purpose of this document is to provide the most important information, that is the comparison between fiscal laws in the Federation of BiH, Montenegro and Croatia. The document itself will include all relevant information from the most important laws that regulate this matter and provide insight into the similarities and differences between all three fiscal systems. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Croatia Extends Reduced 5% VAT Rate on Energy Products Until March 2027
Public
Croatia
Author: Ivana Picajkić
Croatia
Author: Ivana Picajkić
Croatia has extended the reduced 5% VAT rate on key energy products, including gas, heating, and wood-based fuels, until March 31, 2027, to continue mitigating energy costs for households and businesses. Croatia has officially extended the application of the reduced 5% VAT rate on key energy products, including natural gas, district heating, and wood-based fuels, until March 31, 2027. The amendmen... Read more
Croatia Announces Increased Fiscalization Inspections During Easter Holidays
Public
Croatia
Author: Vukašin Santo
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
Public
Croatia
Author: Vukašin Santo
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
Public
Croatia
Author: Vukašin Santo
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