Croatia gears up for the next phase of eInvoicing and fiscalisation

Croatia is continuing its move towards a fully digital tax environment. From 1 January 2027, businesses will face updated fiscalisation requirements and expanded eInvoicing obligations, supported by upgrades to the Croatian Tax Administration’s MICROeRacun platform.

While some of the changes are technical, the impact is practical. Businesses will need to review how they issue, receive and report invoices, ensure they use the correct digital certificates and meet new fiscalisation deadlines.

For companies trading in Croatia, 2027 will mark an important milestone in the country’s digital tax journey. Businesses should start reviewing their invoicing processes now to ensure they are ready for the new regime.

Croatia updates fiscalisation rules from 1 January 2027

On 2 September 2026, Croatia published amendments to the Ordinance on Fiscalization of Final Consumption Accounts in Official Gazette No. 97/26. The changes take effect from 1 January 2027. The updates are designed to align Croatia’s fiscalisation framework with EU Regulation No. 910/2014 on electronic identification and trust services.

What’s changing?

Businesses subject to invoice fiscalisation will need to ensure they can meet several new technical requirements:

• Obtain a digital certificate containing their Personal Identification Number (OIB)
• Use electronic signatures issued by a recognised trust service provider
• Include a 32-character cryptographic hash on invoices
• Support newly recognised payment methods including card payments, mobile applications and similar digital payment methods
• Adopt updated terminology relating to trust service providers and digital certificates

Although these changes largely affect back-end processes, businesses should review their invoicing systems, digital certificates and fiscalisation controls well before the January 2027 deadline.

MICROeRacun upgraded ahead of expanded eInvoicing mandate

Alongside the legislative changes, the Croatian Tax Administration is enhancing its MICROeRacun platform to support the expansion of mandatory eInvoicing.

MICROeRacun currently enables users to:

• Receive eInvoices through the ePorezna system
• Review and search eInvoices
• Reject eInvoices where required
• Store eInvoices records
• Fiscalise the receipt and rejection of eInvoices

The enhanced version of the application is expected to be available for testing during October 2026, giving businesses an opportunity to familiarise themselves with the system before the new obligations go live.

Understanding Croatia’s eInvoicing model

One of the most important features of Croatia’s framework is that eInvoice exchange and invoice fiscalisation are separate obligations.

This means businesses cannot rely solely on sending or receiving an eInvoice. They must also complete the required fiscalisation steps within the prescribed deadlines.

For invoice issuers

Businesses issuing eInvoices must fiscalise the invoice independently of the eInvoice exchange process and they must fiscalise them at the time they are issued.

For self-billed invoices, fiscalisation must be completed no later than five working days after issuance.

For invoice recipients

Businesses receiving eInvoices must also fiscalise receipt of the invoice separately from the exchange process.

The deadline is five working days from receipt.

Don’t overlook invoice rejections

Croatian legislation does not set a formal deadline for rejecting an invoice. However, all rejected invoices must be reported to the Fiscalisation System by the 20th day of the following month.

This is a significant requirement because reporting a rejected invoice formally confirms that the buyer has waived the right to reclaim input VAT on that transaction.

Monthly reporting deadline

Businesses must submit required monthly reporting data, including invoice rejection and billing information, by the 20th day of the month following the reporting period.

Who is affected?

The mandatory eInvoicing and fiscalisation obligations apply only to domestic business-to-business transactions involving taxpayers established in Croatia.

This includes taxpayers with a:

• Registered office in Croatia
• Permanent residence in Croatia
• Habitual residence in Croatia

Exemptions from mandatory eInvoicing

The following are excluded from the mandatory eInvoicing obligation:

• Cross-border transactions
• Non-established entities
• Certain public service and utility sectors, including electricity, gas, water supply, toll collection, financial services and public transport
• Situations involving system outages

New data and authentication requirements

Businesses will also need to review the information captured within their invoicing systems.

KPD classification codes

eInvoices must include the appropriate Croatian Product Classification (KPD) code for goods and services supplied.

The code must be reported as a six-digit numerical value.

Digital certificates and OIB requirements

Both invoice issuers and recipients must use digital certificates containing the OIB of the person authorised to submit fiscalisation messages.

These certificates are also required when submitting monthly reporting data to the Fiscalisation System.

Currency rules remain important for eInvoices

eInvoices can be issued in euros or in foreign currency. However, fiscalisation reporting must ultimately be based on euro values.

Businesses should note that:

• The VAT amount must be shown in euros
• Where an invoice is issued in a foreign currency, all amounts used for fiscalisation purposes must be converted to euros using the applicable exchange rate
• Under the technical XML (XSD) schema, all monetary values submitted for fiscalisation must be expressed in euros.

For organisations invoicing internationally or operating across multiple currencies, this is an important systems requirement to validate ahead of the 2027 rollout.

What should businesses do now?

Although the new requirements do not take effect until 1 January 2027, preparation should start well in advance.

Businesses should:

• Review whether their digital certificates contain the required OIB information
• Confirm electronic signature processes comply with the new trust service provider requirements
• Assess whether invoicing systems can generate the required fiscalisation data and cryptographic hash values
• Ensure workflows support fiscalisation of both issued and received eInvoices within the prescribed deadlines
• Validate KPD classification code requirements
• Review foreign currency invoicing processes and euro conversion controls
• Test the upgraded MICROeRacun platform when it becomes available in October 2026.

Early action will help businesses reduce compliance risks, avoid implementation challenges and transition smoothly into Croatia’s expanded digital invoicing framework.