Croatia’s Fiscalisation 2.0 Project: Building Towards E-Invoicing Obligations and Digital Reporting Requirements

• Croatia’s Fiscalisation 2.0 project imposes e-invoicing obligations on Croatian taxpayers.
• The project will follow a two-tiered methodology, with the first phase covering e-invoicing requirements and the second phase implementing Digital Reporting Requirements (DRRs).
• Croatia is likely to adopt a decentralised e-invoicing model, outsourcing the clearance process to accredited service providers.
• The government may integrate proposed business-to-business (B2B) plans with the existing business-to-government (B2G) platform.
• The ViDA proposal, which imposes reporting requirements on EU Member States for cross-border transactions, is likely influencing Croatia’s plans.
• Croatia’s current e-invoicing standard does not adhere to the EN 16931 format, which may trigger the need for a revised standard.
• The Croatian government plans to advocate phased implementation and may introduce real-time reporting obligations.
• The project is still a work in progress, but the intent to solidify e-invoicing as part of the country’s fiscal framework is evident.
• Obligations associated with the project are expected to become effective from the end of 2024.

Source: kofax.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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