In June 2025, Croatia published significant updates to its Fiscalization Law (Official Gazette NN 89/25). These changes mark an important step in the country’s digital tax transformation, with new eInvoicing requirements for Croatia coming into effect on 1 September 2025 and mandatory eInvoicing starting 1 January 2026.
For finance and tax professionals operating in Croatia, this means preparing now to ensure compliance and avoid disruption.
Key changes under the new Fiscalization Law
From September 2025, invoices issued in Croatia must include additional data fields for fiscalization purposes. These include:
- Exact issuing time (hour and minute)
- Invoice Issuer Code
- Method of payment (cash, card, transaction account, other)
- Unique Invoice Identifier
- Security code of the person liable for the fiscalization of invoices
- QR code
Notably, not all eInvoice data must be reported to the Fiscalization System. For fiscalization and e-reporting, businesses must provide:
- Date of issue
- Invoice number
- Payment due date
- Issuer and recipient details
- Description of the supplies: Quantity, type of goods delivered or scope of services provided (Aligned with the Classification of Products by Activities – KPD)
- Delivery or advance payment date
- Taxable base for each applicable tax rate or exemption, unit price excluding VAT and any discounts or rebates
- VAT rate
- VAT amount
- Corrective invoice references (where applicable)
- Bank account or virtual account number of the e-Invoice issuer
Exemptions from Fiscalization
Certain activities remain exempt from fiscalization under the new law. These include:
- Sale of tickets for scheduled passengers transport (air, rail, scheduled coastal maritime transport and ferry crossings on inland waters)
- Toll collection
- Aircraft refueling at air service stations
- Utilities billed via measuring instruments (electricity, gas, water, public communication services etc.)
- Sale of goods on aircraft on flights
Even after 1 January 2026, paper invoices may still be issued, although eInvoicing will be the standard.*
*In cases where it is not possible to identify the recipient in the Directory of metadata services (AMS). (AMS) is an address book managed by the Ministry of Finance, Tax Administration, which contains identifiers and associated metadata services of taxpayers, and which enables the availability of data on the address of the recipient of eInvoices
What should businesses do now
With mandatory eInvoicing on the horizon, businesses should act quickly to:
- Review invoicing processes and ensure all new data points can be captured
- Align accounting and ERP systems with Croatia’s eInvoicing and fiscalization requirements
- Assess exemptions to determine if parts of the business fall outside the mandate
- Plan for integration with the Fiscalization sustem to avoid compliance risks.
Prepare for Croatia’s eInvoicing future
Croatia’s move mirrors wider European efforts to close VAT gaps, increase transparency and digitalise tax reporting. For multinational businesses, this is another step in the growing wave of mandatory e-invoicing mandates across Europe.
Being proactive now can help avoid last-minute compliance challenges in 2026.
Work with indirect tax experts
At Fintua, we help businesses stay ahead of evolving VAT and eInvoicing mandates across Europe. If you’d like to understand how these changes affect your operations in Croatia, or explore how automation can simplify compliance, our team is here to help.
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Authors
Lisa Dowling
Specialising in International VAT Compliance solutions, Lisa brings a wealth of knowledge and insight in her dealings with a host of international clients ranging from start-ups through to multinationals. With 21 years VAT experience behind her, Lisa has managed VAT compliance issues and solutions globally for over 11 years. Fintua have 12,000 + corporate clients in over 109 countries and many of these are members of the Fortune 500.
