- Croatia will implement mandatory B2B electronic invoicing starting 1 January 2026 as part of the Fiscalization 2.0 reform.
- The reform aims to modernize tax reporting, reduce fraud, and align with EU VAT digitization efforts.
- Fiscalization 2.0 includes mandatory e-invoicing, real-time data sharing, and automated VAT compliance.
- The transition involves moving from paper to structured electronic invoices connected to the Croatian Tax Authority.
- Key dates include 1 January 2026 for VAT-registered businesses and 1 January 2027 for non-VAT registered entities and public sector bodies.
- B2C transactions must be fiscalized starting in 2026, but cross-border transactions are exempt from e-invoicing.
- From January 2026, VAT-registered businesses must use the e-invoicing standard EN 16931-1:2017 for domestic B2B transactions.
- Invoices must be structured in XML format, transmitted in real time, and archived electronically.
- A free application will be available for SMEs to issue, send, and store e-invoices.
- Fiscalisation involves real-time electronic transmission of invoice data to the Tax Authority for validation.
Source: vatit.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.
