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Croatia to Launch Dual Fiscalization System with Mandatory eInvoices and Digital Tax Reforms in 2026

  • Croatia will implement a dual fiscalization system from January 1, 2026: Fiscalization 1.0 (for B2C) and Fiscalization 2.0 (for B2B/B2G eInvoices).
  • Fiscalization 1.0 remains mandatory for all B2C transactions, requiring electronic invoice issuance and fiscalization regardless of payment method.
  • Fiscalization 2.0 mandates structured XML eInvoices for all domestic B2B/B2G transactions, with KPD codes required for each invoiced item and strict archiving rules.
  • Recipients must register, receive, and fiscalize eInvoices within 5 days, and both issuers and recipients must retain eInvoices in original form for at least 6 years.
  • Announced tax regulation changes include revoking recipient consent for eInvoices, extending some tax form deadlines, and eliminating certain forms.

Source: tpa-group.hr

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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