Croatia is moving into the next era of fiscalization – Fiscalization 2.0. This upgrade means enhanced reporting, deeper integration with business software, and real-time transaction monitoring by the Tax Administration. 📅 𝐋𝐢𝐯𝐞 𝐖𝐞𝐛𝐢𝐧𝐚𝐫 – 𝐒𝐞𝐩𝐭𝐞𝐦𝐛𝐞𝐫 𝟐𝟓𝐭𝐡 𝐚𝐭 𝟑 𝐏𝐌 Here’s what we’ll cover: 1️⃣ Current state of fiscalization in Croatia2️⃣ Fiscalization 2.0 – introduction & i... Read more

The Croatian Tax Administration’s MIKROeRačun is a free application designed for small and medium-sized entrepreneurs who are not VAT taxpayers, enabling them to issue, receive, and fiscalize eInvoices. Access is managed via the National Identification and Authentication System, with rights to use the app granted to eInvoice recipients from 1 January 2026 and issuers from 1 January 2027, provided they are eTax users and not subject to public procurement e-invoicing rules. Read more

Croatia's Tax Administration has updated its fiscalization rules, requiring all businesses to accurately register their fixed, mobile, or online premises using the ePorezna application. A unique, permanent identifier must be assigned to each location for use on invoices, and all future registrations and updates will be processed exclusively through the ePorezna system starting September 1, 2025. T... Read more

Under Croatia’s Fiscalization 2.0, e-Invoicing will not be mandatory for transactions already covered by fiscalized receipts, such as cash or card payments in B2B and B2G dealings. Additionally, if a recipient’s identifier is unavailable in the AMS system, issuers may provide a paper invoice while still submitting data via eReporting. The Ministry of Finance has introduced specific exemptions to t... Read more

Croatia’s Tax Administration has outlined that e-Invoices will be exchanged through certified access points—either taxpayers themselves or registered intermediaries—ensuring secure transfer, interoperability, and compliance with fiscalization requirements. By December 31, 2025, businesses must implement compliant invoicing software, contract an intermediary, and register their e-Invoice receiving... Read more

From January 1, 2026, Croatia will mandate eInvoicing for all domestic B2B and B2G transactions, requiring invoices to be issued in a structured electronic format and submitted to the tax authority’s fiscalization system. The obligation applies broadly to VAT-registered businesses, income and corporate tax payers, and public bodies established in Croatia. From January 1, 2026, electronic invoicing... Read more

The Tax Authorities Fiscalization System has been updated to require the operator’s personal identification number (OIB) as a mandatory element in B2B transactions, in addition to B2C. This change applies to fiscalization messages for e-invoices and eReport submissions, with updated technical documentation and WSDL files provided to support compliance and enhance transparency. The Tax Authorities... Read more