Croatia to Implement Mandatory e-Invoicing in 2026 with Fiscalization Changes Starting September 2025

Croatia’s updated Fiscalization Law introduces new eInvoicing requirements effective September 2025, with mandatory eInvoicing starting January 2026, marking a key milestone in the country’s digital tax transformation journey.
From September 2025, invoices must include detailed fields such as issuing time, issuer code, payment method, unique identifiers, QR codes, and security codes to comply with fiscalization reporting rules.
Businesses must report core eInvoice details to the Fiscalization System, including issue dates, invoice numbers, payment terms, supply descriptions, taxable bases, VAT rates and amounts, and corrective invoice references.
Certain sectors remain exempt from fiscalization, including passenger transport ticket sales, toll collection, aircraft refueling, utilities billed via meters, and sales onboard aircraft, even after eInvoicing becomes mandatory in January 2026.
Companies should prepare by upgrading ERP systems, capturing new data fields, assessing exemption applicability, and integrating with Croatia’s Fiscalization System to avoid compliance risks and ensure smooth transition into 2026.