Croatia has established and maintains a fiscalization system for cash transactions, and in February 2023. the Croatian Tax Authority announced its plans for the introduction of “Fiscalization 2.0” aimed at enhancing the existing system. Fiscalization 2.0 is set to introduce a decentralized e-invoicing model coupled with a continuous transaction control (CTC) reporting system for invoice data to the tax authority.
As a part of the Fiscalization 2.0 project, there are plans to mandate the issuance of electronic invoices for transactions between resident taxpayers. On September 8, 2023, The Ministry of Finance announced that they have submitted a request to the European Commission for a derogation from VAT Directive, 2006/112/EC.
The mandatory e-invoicing roll-out is planned for 1 January 2026. For more details on the Fiscalization 2.0 project, you can visit our blog.
