Jan 2026 B2B e-invoicing and e-reporting Fiscalisation Law in public consultation
The Croat Ministry of Finance has started a public consultation on 27 February 2025 on the 1 January launch of mandatory domestic e-invoicing and e-reporting for B2B transactions. This relates to resident, VAT-registered businesses – although it is still not clear if this applies to non-residents with a VAT fixed establishment.
This will be supported by a government directory (‘AMS‘) of taxpayers and approved e-invoicing service providers and a reporting portal, ‘FiskApplication‘. A free e-invoicing app, ‘MICROeINVOICE’ will also be made available. E-invoicing in Croatia will be based on the EN16931 standard local extensions.
This is part of a major digitalisation reform known as Fiskalizaciju 2.0. The proposed timetable is:
- 27 Feb – 28 Mar 2025: public consultation
- Sept 2025: fiscal cash registers for B2C transactions;
- Autumn 2025: testing phase for e-invoice and e-reporting submissions to the government’s e-Račun platform;
- Jan 2026: mandatory e-invoicing between resident businesses; e-reporting submissions of invoices not subject to e-invoicing mandate;
- Jan 2027: extension of mandate to small, VAT exempt businesses and B2G.
The Ministry is seeking input on withdrawal of existing reporting, including (sales) Outgoing Invoices Report (I-RA) and purchase Incoming Invoice Report (U-RA).
A freely available application system “FiskAplikacija” will be developed for companies, craftsmen and freelancers, which will, among other things, enable the review of fiscalized data. This will enable it to offer complete VAT assessments, including potentially pre-filled VAT returns
In September 2023, the Croatian government requested permission to derogate from the EU VAT Directive with blocks the mandatory use of e-invoicing. Typically, such approval takes three to six months. Croatia’s Ministry of Finance is aiming for a launch on domestic transactions only of 1 January 2026.
B2G mandatory e-invoicing was introduced in Croatia in 2019.
Authorised e-invoicing agents an option
Third-party e-invoicing partners may also be provided for. The design will include:
- the establishment of a system for the fiscalization of invoices issued in the economy (B2B);
- the implementation of a cashless payment system via e-Invoice;
- an integrated e-archive;
- unique and advanced online bookkeeping in the VAT system in order to ensure a whole range of benefits for all stakeholders and business entities;
- simplified tax returns;
- reduction of the number of required forms (tax bookkeeping);
- accuracy of tax obligations and their pre-fulfilment with data from the e-Racun platform;
- transparent business and the possibility of insight into payment terms and compliance with payment terms;
- current credit checks; and
- contribution to environmental protection by using a digital instead of a “paper” account archive.
The EU has agreed mandating structured e-invoicing for cross-border intra-community supplies from July 2023 as part of its VAT in the Digital Age reforms. The pillar covering e-invoicing, Digital Reporting Requirements, will prevent any pre-clearance e-invoicing requirements such as has been introduced by Italy.
Read more about Croatia VAT in our country guide.
Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.
