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Croatia Sets e-Invoice Exchange Rules for Fiscalization 2.0 Compliance by 2025 Deadline

  • Croatia’s Tax Administration has set rules for e-Invoice exchange through certified access points.
  • Access points can be taxpayers or registered intermediaries, ensuring secure transfer and compliance.
  • By December 31, 2025, businesses must implement compliant invoicing software and register their e-Invoice address.
  • E-Invoices will be exchanged between businesses and government entities through access points.
  • Access points must meet technical requirements for secure data transfer and interoperability.
  • Intermediaries are legal or natural persons with an OIB providing e-Invoice services.
  • A public list of certified intermediaries will be available on the Tax Administration’s portal.
  • E-Invoices can be exchanged using other technologies if they ensure authenticity and integrity.
  • Taxpayers acting as their own access point need separate compliance testing and certification.
  • Businesses must have appropriate software for B2C and B2B invoicing by the deadline.
  • Companies must secure compliant software, contract an intermediary, and register their e-Invoice address.

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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