The purpose of this document is to provide a structured overview of Fiscalization 2.0 in the Republic of Croatia, with a particular focus on the main changes, scope, and obligations affecting the B2C and B2B/B2G segments. The document aims to explain how the upgraded fiscalization framework expands beyond traditional cash transaction reporting and evolves into a broader, digitally integrated reporting and control system. Read more

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 th... Read more

The Tax Administration is intensifying supervision of cash receipt issuance and fiscalization, including checks of mandatory receipt elements and the software used at points of sale. The use of software designed to bypass fiscalization may trigger criminal liability for both software providers and taxpayers, with authorities warning that only compliant solutions should be used, as unissued receipt... Read more

Taxable persons established in Croatia with 2025 annual supplies not exceeding EUR 2,000,000 may opt to apply the VAT cash accounting scheme from 1 January 2026, provided they notify the Tax Administration by 31 December 2025. Once opted in, the scheme must be applied for at least three years, with VAT accounted for upon receipt of payment and input VAT deductible only after the supplier’s invoice... Read more

As of 1 January 2026, the exemption from issuing receipts for retailers predominantly selling newspapers, tobacco products, stamps, and postal valuables is abolished, making fiscal receipt issuance mandatory. The amendment leaves existing exclusions unchanged for activities such as gambling, vending machine sales, and certain direct agricultural sales under Article 64(1) of the General Tax Act. Ef... Read more

The Customs Administration has issued key clarifications on customs procedures for goods purchased online from non-EU countries, responding to the rapid growth of cross-border e-commerce and consumer protection concerns. These clarifications are published as a comprehensive FAQ addressing customs declarations, duties and VAT, courier authorisations, simplifications for low-value and private shipme... Read more

The Croatian Tax and Customs Administration will intensify nationwide monitoring from 29 November 2025 to 7 January 2026, focusing on cash-based businesses and using real-time fiscalization data for targeted inspections. Authorities aim to detect non-compliance, enforce strict receipt-issuance rules, and encourage citizens to report irregularities to protect fair market competition. The Ministry o... Read more