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
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Croatia
Author: Vukašin Santo
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Fiscal subject related
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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.
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