Fiskalizaciju 2.0 B2B domestic electronic invoicing to reduce fraud and compliance obligations 2026
Croatia’s Deputy Prime Minister on 24 January confirmed the 2026 launch of the Fiskalizaciju 2.0 project which includes mandatory e-invoicing between businesses. Draft laws will shortly be made available for a public consultation. There may also be measures to fiscalise B2C transactions.
This will require live reporting to the government’s e-Račun platform. A freely available application system “FiskAplikacija” will be developed for companies, craftsmen and freelancers, which will, among other things, enable the review of fiscalized data. This will enable it to offer complete VAT assessments, including potentially pre-filled VAT returns
In September 2023, the Croatian government requested permission to derogate from the EU VAT Directive with blocks the mandatory use of e-invoicing. Typically, such approval takes three to six months. Croatia’s Ministry of Finance is aiming for a launch on domestic transactions only of 1 January 2026.
B2G mandatory e-invoicing was introduced in Croatia in 2019.
Authorised e-invoicing agents an option
Third-party e-invoicing partners may also be provided for. The design will include:
- the establishment of a system for the fiscalization of invoices issued in the economy (B2B);
- the implementation of a cashless payment system via e-Invoice;
- an integrated e-archive;
- unique and advanced online bookkeeping in the VAT system in order to ensure a whole range of benefits for all stakeholders and business entities;
- simplified tax returns;
- reduction of the number of required forms (tax bookkeeping);
- accuracy of tax obligations and their pre-fulfilment with data from the e-Racun platform;
- transparent business and the possibility of insight into payment terms and compliance with payment terms;
- current credit checks; and
- contribution to environmental protection by using a digital instead of a “paper” account archive.
The EU has agreed mandating structured e-invoicing for cross-border intra-community supplies from July 2023 as part of its VAT in the Digital Age reforms. The pillar covering e-invoicing, Digital Reporting Requirements, will prevent any pre-clearance e-invoicing requirements such as has been introduced by Italy.
Read more about Croatia VAT in our country guide.
Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.
