E-Invoicing in Croatia

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Croatia is rolling out a nationwide e-invoicing and e-reporting mandate as part of its fiscalisation 2.0 initiative, led by the Ministry of Finance and the Tax Administration.

From 1 January 2026, all VAT-registered businesses will be required to issue, exchange, and fiscalise structured electronic invoices for domestic B2B and B2G transactions. From 1 January 2027, the mandate will extend to non-VAT registered taxpayers subject to income or corporate tax, as well as public bodies.

Invoices must be issued in the UBL 2.1 format, compliant with EU standards and Croatia’s CIUS. They will be exchanged via secure Access Points or authorised Information Intermediaries. Fiscalisation is handled separately: issuers must fiscalise invoices upon issuance, while recipients have five working days to do so after receipt.

Both parties must digitally sign fiscalisation messages using certificates that include the OIB of the authorised representative.

B2C transactions remain outside the scope of mandatory e-invoicing but must still be fiscalised, regardless of payment method. The tax administration will provide a free solution (MIKROeRAČUN) to support small taxpayers.

In addition, businesses must report rejected invoices, confirmed payments, and any transactions where an e-invoice could not be issued.

Through fiscalisation 2.0, Croatia is building a unified, digital-first compliance framework that supports real-time reporting, greater transparency, and full alignment with EU digital tax standards.

FAQs

What is Fiscalisation 2.0 in Croatia?

Fiscalisation 2.0 is a government-led initiative aimed at modernising Croatia’s tax system by introducing mandatory e-invoicing and real-time fiscal reporting for domestic B2B and B2G transactions. The reform is designed to improve tax transparency, reduce fraud, and support the country’s digital transformation goals.

Who manages the Fiscalisation 2.0 program?

The programme is overseen by the Croatian Ministry of Finance and implemented by the tax administration (Porezna Uprava), which is responsible for managing e-invoice clearance and fiscal reporting processes.

What are the main goals of Fiscalisation 2.0?

The primary goals of fiscalisation 2.0 are to implement mandatory e-invoice exchange and fiscalisation, improve VAT compliance, reduce fraud and administrative burdens, and support broader digitalisation and environmental objectives in line with EU policy.

Who is affected by Fiscalisation 2.0?

The mandate applies to all taxable persons in Croatia who issue invoices. This includes VAT-registered businesses, non-VAT registered taxpayers subject to income or corporate tax, and government or local authority entities involved in issuing or receiving invoices.

Is e-invoicing mandatory for all B2B transactions?

Yes. E-invoicing is mandatory for domestic B2B transactions. From 1 January 2026, VAT-registered businesses must issue, exchange, and fiscalise structured e-invoices. Cross-border B2B transactions are currently excluded from the scope of this requirement.

Who is responsible for declaring (fiscalising) e-invoices for B2B and B2G transactions?

Both the issuer and the recipient of an e-invoice must perform fiscalisation. The issuer must fiscalise the invoice at the time of issuance, independently from the e-invoice exchange process. In cases of self-billing, fiscalisation must occur within five working days after the invoice is issued. The recipient is also required to fiscalise the invoice within five working days of receipt.

Is a digital certificate required under fiscalisation 2.0?

Yes. A digital certificate linked to the issuer’s or recipient’s OIB (personal identification number) is required to sign all fiscalisation and e-reporting messages submitted to the Tax Authority. However, the digital signature on the exchanged e-invoice itself is optional and not mandated for compliance.

Are JIR and ZKI required for B2B e-invoices in Croatia?

For invoices issued to final consumers (B2C), fiscalisation is performed at the moment of issuance to the end recipient, and the tax administration’s certification (unique identifier – JIR) must be printed on the invoice and is included in the QR code elements.
For e-invoices (domestic B2B and B2G), the fiscalisation of invoice data is a separate process from e-invoice exchange (real-time reporting). As a result, the exchanged e-invoice does not include the JIR, ZKI, or QR code.

What is e-reporting in the context of fiscalisation 2.0?

E-reporting refers to the submission of additional transaction data to the croatian tax administration. This includes notifications of rejected e-invoices, confirmations of payments received, and declarations of cases where an e-invoice could not be issued.

What are the deadlines for e-reporting in Croatia?

E-reporting must be completed by the 20th of each month. This includes rejected e-invoices and confirmed payments received during the previous calendar month.

How long must e-invoices be stored under fiscalisation 2.0?

E-invoices must be archived in their original digital format for at least six years from the end of the calendar year in which they were issued. Archived invoices must remain accessible, secure, and compliant with Croatian digital recordkeeping standards.

Country Specs

Mandate Status	Approved, Staggered Rollout
Mandate Scope	B2B, B2G, e-reporting
Model Type	Decentralised CTC and exchange (DCTCE)
Government Entity	Porezna uprava
Formats	UBL 2.1, Local XML
Infrastructure / Platform	B2G: Centralised platform servis e-račun za državu B2B: E-invoice exchange via AS4 protocols between information intermediaries and secure access points E-invoice fiscalisation and related reporting flows are managed through Croatia’s fiscalisation system, separate from the exchange process.
E-signature Required	Mandatory to sign the fiscalisation and e-reporting flows to the Tax Authority via a certificate linked to the OIB. Regarding the e-invoice exchanged, the digital signature is optional.
Key Deadlines	B2G - Mandatory from 1 January 2019, adding real-time reporting (invoice fiscalisation) obligations from 1 January 2026. B2B - 1 Jan 2026: All VAT-registered taxpayers - 1 Jan 2027: Non-VAT registered taxpayers liable for income or corporate tax and and public sector bodies.
AR Mandatory	Yes for domestic B2B and B2G
AP Mandatory	Yes for domestic B2B and B2G
Peppol Available	Yes
Domestic Transactions	B2G: Yes, e-invoice and corresponding fiscalisation B2B: Yes, e-invoice and corresponding fiscalisation B2C: Remain outside the scope of mandatory e-invoicing, but must be fiscalised, regardless of payment method
Cross-border Transactions	No
Archiving Period	7 years
Archiving Abroad	Yes. This is allowed within the EU.

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