- From January 1 to February 13, 2026, 12,984,487 eInvoices were fiscalized; 312,237 taxpayers confirmed their eInvoice receiving address, with 97,453 using the free MIKROeRAČUN app; 278,977 taxpayers participated in eInvoice exchange.
- Corrections to eInvoices that do not affect the tax base or VAT amount can be reissued under the same number, with the “invoice copy indicator” noted, and must be fiscalized immediately after sending and receiving.
- The “same taxation period” is defined by VAT regulations as the full month for monthly VAT payers and the full quarter for quarterly VAT payers; Article 43 of the Fiscalization Act applies only to the same taxation period and cannot be transferred to another period.
- Changes that do not affect the tax base (e.g., document referencing, payment data, operator changes) can be corrected by reissuing the eInvoice with the “invoice copy indicator,” provided they do not impact the tax base or VAT amount.
- The “invoice copy indicator” cannot be used for issuing classic invoice copies.
Source: porezna-uprava.gov.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.
Latest Posts in "Croatia"
- eReporting Deadlines and Procedures for eInvoices: Key Obligations and Methods for Taxpayers
- New Tax Rules: Updated VAT Forms, Extended Deadlines, Food Donation Changes, Control Lists Abolished
- Croatia: eReporting under Fiscalization 2.0
- Key Regulatory Changes in Tax and eInvoicing Framework Published in Narodne novine No. 11/26
- Notice: Temporary Issue with Submission of VAT Forms Due to Restrictive Message on Item III.14
