Croatia has published a Draft Law on the Law on Fiscalisation and opened a Public Hearing from 27 February 2025 to 25 March 2025.
The draft law broadens the current Fiscalisation framework by introducing mandatory domestic B2B and B2G e-invoicing and a real-time continuous transaction control (CTC) system for reporting invoice data to the tax authority across B2B, B2G, and B2C transactions. The change is being implemented under the Fiscalisation 2.0 project aimed at combating tax fraud, enhancing transparency and efficiency in tax monitoring.
The draft law defines an e-invoice as one issued in a structured electronic format that allows for its automatic and electronic processing and is compliant with the European Standard local extensions.
E-invoicing will be done through a decentralised platform using service providers (information intermediaries) access points. The proposal introduces a Metadata Services Directory (AMS) for taxpayers and a list of approved information intermediaries published on the Public Portal of the Tax Administration.
Both the issuer and recipient of the e-invoice must report certain invoice data. The e-invoice issuer must report at issuance, while the recipient must report within five days of receipt. Reporting must also be done for transactions where e-invoice issuance was not possible and for data on the rejection and collection of e-invoices. Where e-invoicing is not possible, reporting must be done within five days of invoice issuance.
Taxpayers will use the FiskApplication platform for e-reporting, while small taxpayers will have access to a free e-invoicing tool, MICROeINVOICE.
The law is expected to take effect on 1 September 2025. Mandatory e-invoicing and e-reporting apply to VAT-registered businesses from 1 January 2026 and to non-VAT registered entities and public organizations from 1 January 2027.
Public comments must be submitted via the Croatian government’s consultation platform, e-Savjetovanja, with results published on 25 April 2025.
For future updates in Croatia and other countries, subscribe to our Regulatory Analysis page.
