Croatia
Fiskalizacija 2.0 / eRacun (Fiscalization Act amendments of 2025, Tax Administration / Porezna uprava)
Croatia combines e-invoicing with fiscalisation. Under Fiscalization 2.0, domestic B2B invoices are exchanged as structured eRacun through access points, and each invoice is reported to the Tax Administration (fiscalised). From 1 Jan 2026 VAT-registered taxpayers must issue and receive; from 1 Jan 2027 the issuing duty extends to other income tax and profit tax payers.
Key Dates
Who is in scope
Domestic B2B between VAT-registered taxpayers from 1 Jan 2026, and all income tax and profit tax payers plus budget users from 1 Jan 2027. Transactions with taxpayers in other EU countries or third countries are not covered, and neither are cash or card sales to consumers, which stay under Fiscalization 1.0. Non-profits that are neither VAT-registered nor profit tax payers are exempt.
Process
ERP creates eRacun as UBL XML → sent to the buyer through an access point or information intermediary (AS4) → issuer reports fiscalisation data to the Tax Administration → buyer receives the invoice and reports its own fiscalisation message within 5 working days → buyer reports rejected invoices by the 20th of the next month
Stay informed on Croatia
Get notified when mandates change or new practical insights are added.