Fiscalization 2.0

All entrepreneurs with registered seat or habitual residence in Croatia are required to issue and receive e-invoices and fiscalize e-invoices for domestic transactions from January 1, 2026. Taxpayers outside the VAT system, state administration bodies, local authorities, non-profit organisations are granted a deferral for issuing e-invoices until January 1, 2027, but are obliged to receive e-invoices from January 1, 2026.

Companies with registered seat outside Croatia registered for VAT in Croatia are not within the scope of mandatory e-invoicing and fiscalization obligations.

1. Exchange of e-invoices and Fiscalization 2.0
   
   The exchange (issuance and receipt) of e-invoices is carried out via certified intermediaries or internally developed access points.
   Entrepreneurs are required to provide the address for receiving e-invoices in the metadata service address book (AMS) by December 31, 2025.
   Fiscalization of e-invoice is performed by the issuer and by the recipient of e-invoice and is applicable solely to local Croatian transactions.
   E-invoices must be stored in their original format for six years after the end of the year in which they were issued.
   
   
2. Product and Service Classification Code (KPD) becomes a mandatory element of e-invoices
   
   From January 1, 2026, the product and service classification code (KPD) becomes a mandatory element of e-invoices.
   Details of goods and services on e-invoices must be linked to the pertaining classification code from the KPD classification and presented with at least six digits. The KLASUS search tool for KPD codes is available on the website of the Croatian Bureau of Statistics.
   
   
3. e-Reporting
   
   Taxpayers are required to perform e-reporting in respect of invoice payment collection, rejecting invoices, or the inability to issue e-invoices due to missing recipient address data for e-invoicing.
   
   e-reporting may be performed via fiscalization messages or through the Tax Authorities' portal application (FiskAplikacija).
   
   FiskAplikacija (within the tax portal ePorezna) will enable an overview of data from fiscalised e-invoices, preliminary VAT return for local supplies and insight into status of invoices (received/rejected/payment collected). 
   
   
4. Changes in Fiscalization for sales for B2C transactions
   
   In fiscalization of final consumption (B2C), the fiscalization obligation expands to all B2C invoices regardless of the payment method (existing fiscalization of cash and credit cards payments expands to invoices settled by transaction accounts payment).
   The obligation to fiscalize accompanying documents is removed, while the requirement to mark accompanying documents with “this is not a fiscal invoice” remains.

• Entrepreneurs need to appoint an certified intermediary or develop an access point that meets the technical requirements for e-invoice exchange and allows for e-invoice fiscalization. A list of authorized intermediaries is available on the following link.
• Verify the possibilities and requirements for upgrading invoicing systems for issuing e-invoices and their fiscalization.
• Link the list of goods and services with KPD classification codes.
• Conduct testing through the Compliance Testing Portal (via message exchange using the AS4 protocol) that will be available from September 1, 2025.
• Train employees on new procedures and e-invoice formats.