E-invoicing in Croatia

Croatia is moving from a well-established B2G e-invoicing model to a broader Fiscalization 2.0 environment. The new framework combines e-invoice exchange with the fiscalization of invoice data, making Croatia a market where tax reporting and invoice automation are converging.

From 2026, the focus is on structured e-invoicing and fiscalized reporting for in-scope taxpayers. A further expansion is expected in 2027, making early system readiness essential for companies trading in Croatia.

At a glance

B2B e-invoicing

Fiscalization 2.0 introduces mandatory structured e-invoicing/reporting from 2026 for in-scope VAT taxpayers

B2G e-invoicing

Mandatory since 2019 for public-sector suppliers

Core systems

eRacun and Fiscalization 2.0 mechanisms through the Tax Administration framework

Reporting model

Invoice data is fiscalized and transmitted separately from commercial invoice exchange

Strategic direction

Broader taxpayer coverage and stronger digital control from 2026/2027

What the mandate means

Croatia’s reform is not only about sending an electronic invoice. Fiscalization 2.0 requires prescribed data from issued and received e-invoices to be submitted to the Tax Administration through a separate fiscalization message. Businesses therefore need both a compliant invoice-exchange process and a compliant tax-data transmission process.

The B2G foundation has been in place since 2019. The current reform extends the digital model toward broader business use and more systematic transaction visibility.

Timeline

1 Jul 2019: B2G e-invoicing became mandatory for public procurement suppliers

1 Sep 2025: Test phase for Fiscalization 2.0 expected/available

1 Jan 2026: B2B/B2G fiscalization and e-invoicing obligations begin for in-scope VAT taxpayers

1 Jan 2027: Broader coverage expected for additional taxpayer categories

What businesses should do now

AP teams should prepare to receive structured invoices and validate supplier data.

Assess Croatian VAT registration and taxpayer status

Map invoice flows

Prepare structured invoice capability

Integrate fiscalization messages

Test reconciliation between the commercial e-invoice, tax transmission and ERP posting

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Frequently asked questions

Is Croatia’s reform only B2G?

No. B2G e-invoicing is already in place. Fiscalization 2.0 expands the framework toward broader business transactions.

Is the fiscalization message the same as the invoice?

No. The fiscalization message transmits prescribed invoice data to the Tax Administration and is separate from the commercial issuing and receiving of the e-invoice.

Sources:

Croatian Tax Administration: Fiscalization of e-invoices

Croatian Tax Administration: Issuing and receiving e-invoices

European Commission: eInvoicing in Croatia

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