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HR
EU · Reporting (Fiskalizacija 2.0)
New domestic mandate live from the start of 2026, built on Croatia's Fiskalizacija 2.0 real-time reporting framework.
Live now
Applies to
B2B
January 1, 2026
Next phase deadline
Live since 1 Jan 2026
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
9
1
Is your business established in Croatia (registered office, branch or fixed establishment)?
Next question
10
Verdict
17
18
2
Do you issue domestic B2B invoices in Croatia?
19
20
Caution
Croatia: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Croatia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Croatia
With no establishment and no registration or trade in Croatia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Croatia.
In scope
In scope — issue structured e-invoices in Croatia
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since 1 January 2026). Set up your platform/format and test before you rely on it.
In scope to receive in Croatia
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since 1 January 2026). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 January 2026
All VAT-registered businesses
Domestic B2B e-invoicing with real-time reporting went live under the Fiskalizacija 2.0 programme.
Done
1 January 2027
Non-VAT payers phased in
Remaining smaller and non-VAT-registered entities are brought into the fiscalisation system.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Reporting (Fiskalizacija 2.0)
Formats
EN 16931
Region
EU
STATUS
Scope
A new domestic B2B mandate live from the start of 2026 under the Fiskalizacija 2.0 programme.
Administrative fines apply for failure to issue or report structured e-invoices under the fiscalisation rules.
News, guides and rulings tagged for this country.
Alertes
March 28, 2025
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