Fiscal subject related
Based on their analysis of different EU e-invoicing systems, the Croatian authorities have decided to adopt a decentralized e-invoicing model and a real-time reporting system of invoice data to the fiscalization system. The fiscalization system is an existing system that covers cash transactions.
The main features of the proposed CTC system are:
- The introduction of a system for reporting non-cash transactions to the tax authority However, the scope of the obligation—whether it covers the whole sector for B2B, B2G, and B2C or not—is still unclear.
- The potential introduction of a B2B e-invoicing mandate, combined with e-archiving and e-bookkeeping requirements
- The introduction of a free e-invoicing platform for small taxpayers
- The simplification of reporting obligations by reducing the number of forms the tax authority requires and pre-filling tax returns
The project is expected to be completed by the end of 2024, giving enough time for the necessary legal and technical adjustments to be made. The tax administration is currently forming working groups and conducting surveys to find the optimal solutions for the new CTC system.
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