Croatia 2026 Fiscalisation 2.0 mandates e-invoicing and e-reporting for B2B and B2G transactions, requiring VAT-registered businesses to issue, receive, and report structured electronic invoices (eRačun) in real-time, enhancing tax transparency and compliance across the economy.
From 1 January 2026, Croatia will implement mandatory electronic invoicing and fiscalisation under the Fiscalisation 2.0 system for all domestic business-to-business (B2B) and business-to-government (B2G) transactions. Established by the Fiscalisation Act of 11 June 2025, this reform represents a significant overhaul of previous fiscal laws. Its objectives are to enhance tax transparency, streamline tax administration, modernize invoicing processes, and reduce the administrative burden on businesses. By transitioning to a fully electronic and structured invoicing system, the Croatian government aims to improve compliance, increase efficiency, and strengthen monitoring capabilities to combat VAT fraud.
The Croatian electronic invoice, or eRačun, must be issued, transmitted, and received in a structured electronic format. This allows invoices to be processed automatically, eliminating the need for paper-based handling or manual data entry.
The adoption of e-invoicing for B2G transactions has been in place since July 2019, requiring supplier invoices to public administration entities to be sent via the national Servis eRačun za državu platform. This system connects through the Peppol network and is administered by FINA, Croatia’s financial agency responsible for electronic fiscal services. The upcoming 2026 mandate extends this obligation to all domestic B2B transactions involving VAT-registered businesses established or maintaining a fixed establishment in Croatia. Importantly, businesses registered for VAT but not established in Croatia are not required to issue e-invoices.
B2C Fiscalisation 1.0
Since 2013, businesses have had to report transactions to the fiscalisation system whenever payment was made by cash, card, or check. The new law extends this duty to online payments, including bank transfers, Google Pay, PayPal, and similar methods, using the same pre-clearance model as before. For B2C sales, invoices are issued on paper via cash registers, and only fiscalisation is required, meaning the automated, real-time submission of invoice data to the Tax Administration. Until January 2026 this obligation applied only to cash payments; from 1 January 2026 it applies to all B2C transactions, regardless of the payment method.
In practice, when an invoice is issued the cash register or POS software extracts key data and sends a fiscalisation message to the Tax Administration, which returns a JIR (unique identifier). The terminal then finalizes the invoice including the JIR and a QR code, allowing the customer to verify submission by scanning it. Self-employed persons and corporate income taxpayers must fiscalize B2C invoices and report: (i) data from invoices for final consumption, (ii) sales from self-service devices, and (iii) any tips received.
Fiscalisation project 2.0: Reporting of B2B and B2G e-Invoices in 2026
Fiscalisation 2.0 introduces a centralized and tightly regulated electronic reporting system for taxpayers. Under the mandate, all businesses issuing e-invoices must engage certified information intermediaries authorized by the Croatian Tax Administration, which operates under the Croatian Ministry of Finance. These intermediaries play a critical role in facilitating the entire e-invoicing lifecycle, including issuing, transmitting, receiving, fiscal reporting, and archiving invoices. The core of the system is the Aplikacija za fiskalizaciju i ERP sustave (FiskAplikacija), which interfaces with company ERP systems to ensure invoices are correctly formatted, securely transmitted, and fully compliant with regulatory requirements.
The FiskAplikacija is integrated with the national metadata directory, the Adresar metadata sustava (AMS). This integration ensures that every e-invoice is routed correctly and reported in real-time to tax authorities for validation. By connecting invoices to the AMS, the system allows authorities to monitor compliance continuously, identify irregularities quickly, and maintain a high level of transparency in business transactions. This real-time reporting capability represents a major advancement compared to the previous fiscal system and is designed to support both domestic oversight and interoperability with EU e-invoicing standards for B2B and B2G transactions.
Compliance with Fiscalisation 2.0 requires that every e-invoice contains a comprehensive set of structured data. Among the most important requirements is adherence to the Klasifikacija proizvoda prema djelatnostima (KPD) 2025 product classification standard. This mandates the inclusion of six-digit codes for all goods and services invoiced, ensuring a uniform and traceable classification system. By standardizing the description of goods and services, Croatia aligns its e-invoicing framework with the European standard EN 16931, supporting interoperability across domestic and EU digital platforms.
Additionally, all e-invoices must be digitally signed using certificates linked to the issuer’s tax identification number. Businesses submit these invoices through a certified access point to the Croatian Tax Administration, ensuring the authenticity and non-repudiation of each transaction. The combination of structured data, standardised classification, secure digital signatures, and certified access points allows both businesses and tax authorities to maintain confidence in the accuracy, validity, and legal enforceability of electronic invoices.
The introduction of Fiscalisation 2.0 has several objectives. First, it aims to combat VAT fraud by providing real-time visibility of business transactions. This capability enables tax authorities to detect and respond to irregularities promptly, strengthening overall tax compliance. Second, the system supports automated VAT reporting and return generation, reducing manual processing and errors while facilitating timely submissions. Third, by standardising electronic invoicing and introducing digital archiving, Fiscalisation 2.0 enhances audit capabilities and allows for easier historical data retrieval.
From a business perspective, the shift to electronic invoicing also improves operational efficiency. Companies will benefit from reduced paper usage, decreased manual data entry, and fewer administrative errors. The streamlined processes help businesses save time and resources, enabling them to focus on strategic growth rather than administrative compliance.
Businesses in Croatia must begin preparing well in advance of the 2026 mandate. This preparation includes updating or implementing invoicing systems capable of issuing structured e-invoices and integrating with the FiskAplikacija. Companies will also need to map their products and services to the official KPD codes, ensuring full compliance with classification standards. Selecting and contracting with authorized intermediaries is essential, as these partners will handle the technical and regulatory obligations of the electronic invoicing process.
Proper registration of metadata in the AMS is another crucial step. Metadata registration ensures that invoices are routed correctly, reported accurately, and traceable for compliance purposes. Staff training is also critical, particularly regarding the use of digital signatures, structured data entry, and the overall handling of electronic invoices. By addressing these requirements proactively, businesses can avoid disruptions, penalties, or delays when the mandate takes effect.
Croatia’s 2026 Fiscalisation 2.0 mandate represents a major step in the digitalization of the country’s tax system. By extending mandatory e-invoicing from public procurement to all domestic B2B transactions, the reform aims to simplify tax administration, enhance transparency, and provide real-time visibility for tax authorities. Compliance will depend on businesses’ ability to adhere strictly to the technical, legal, and operational requirements outlined by the Croatian Tax Administration.
Understanding and implementing Croatia’s complex Fiscalisation 2.0 system can be challenging, particularly for companies managing domestic and cross-border transactions or participating in public procurement. Starting in 2026, all VAT-registered businesses must comply with mandatory B2B and B2G electronic invoicing and e-reporting requirements. As a global e-invoicing provider, eezi offers guidance, system integration, and compliance support to ensure that businesses meet these new obligations. Our expertise includes real-time reporting, secure digital signatures, and alignment with both Croatian and EU e-invoicing standards, helping tax payers navigate e-invoicing compliance in Croatia.
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