- Subjects required to perform fiscalization and e-invoicing
- Scope and applicability of the new fiscal law including B2C and B2B transactions
- Technical infrastructure including AMS, FiskApplication, and MICROeINVOICE
- Definitions and mandatory elements of invoices and e-invoices
- Procedures and rules for eReporting
- Real-time reporting of fiscal data and transactions
- Use and obligations related to self-service devices and vending machines
- Registration and authorization procedures for business premises and intermediaries
- Transition deadlines and stages of implementation from 2025 to 2027
- Changes in terminology and invoice classification
- Obligations regarding metadata services and the use of EU-standard eInvoice formats
- Sanctions and compliance enforcement mechanisms
- The law is part of Croatia’s Fiscalization 2.0 project to enhance transparency, automation, and digital control of financial transactions in all business sectors
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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