- Taxpayers issuing or receiving eInvoices must complete eReporting by the 20th of the month following the reporting period, with the first deadline on 20 February 2026.
- eReporting can be performed via web service, accredited intermediary, or the Tax Authority’s FiskAplikacija, either directly or through the taxpayer’s ERP/accounting system.
- Issuers must report eInvoice payments and supplies where eInvoices couldn’t be issued due to missing recipient identifiers, using traditional invoices if necessary.
- Payment data to be reported includes invoice date/number, issuer’s tax ID, amount, payment method, and payment date, for each invoice and payment event.
- Advance payment rules remain unchanged: no separate advance invoice if the final invoice is in the same VAT period; otherwise, an advance invoice and its cancellation are required.
Source: fiscal-requirements.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.
Latest Posts in "Croatia"
- Corrections to eInvoices Not Affecting Tax Calculation and Fiscalization 2.0 System Statistics
- 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
