Croatia has entered the first operational phase of its new e-invoicing framework under the Fiscalization Act, often referred to as Fiscalization 2.0. The Croatian Ministry of Finance has published the first implementation indicators, covering the period from 1 to 13 January 2026. These figures provide early insight into adoption levels and the practical challenges companies are encountering.
This update builds on earlier confirmations that Croatia would move to mandatory B2B and B2G e-invoicing, as outlined in B2B and B2G e-invoicing becomes mandatory in Croatia.
It also follows the government’s confirmation of the 2026 start date, covered in Croatia confirms mandatory e-invoicing from 2026.
Early adoption figures show scale and momentum
According to the Ministry, more than 1.6 million e-invoices were fiscalized during the first thirteen days of January 2026. Nearly 300,000 taxpayers participated in the process, with 96,011 using the government-provided MikroeInvoice application.
These figures indicate that the technical infrastructure is live and capable of handling volume. They also confirm that a large group of taxpayers has already taken concrete steps to comply with the new requirements.
At the same time, the Ministry stresses that these early results must be viewed in combination with several structural issues that still need to be addressed.
Access points and authorisation remain a weak spot
One of the most common issues concerns unconfirmed access points. Some taxpayers have not yet completed this mandatory step, even though it is a prerequisite for proper fiscalization. The Tax Administration has announced that it will proactively notify those who still need to confirm their access point.
In addition, a number of taxpayers have not registered an authorised person in the FiskApplication, nor have they contracted an information intermediary. In these cases, fiscalized invoice data is not correctly recorded, even if invoices are technically issued.
This confirms earlier warnings about the importance of organisational readiness, which were already highlighted when Croatia clarified the operational status of its e-invoicing system in
Croatia clarifies e-invoicing system status.
Software alignment and standards compliance
Another recurring theme in the Ministry’s update is software readiness. Both entrepreneurs and information intermediaries are still adapting their solutions to align fully with the published technical documentation.
Despite the existence of legal provisions and a public validation tool, many submitted e-invoices do not meet the mandatory data requirements of the European standard and the Croatian national extensions. As a result, fiscalization messages are rejected or not received correctly by the system.
This highlights a broader pattern seen in other European e-invoicing rollouts. Technical availability does not automatically translate into correct implementation if standards are not followed consistently.
Documentation is available but not always consulted
The Tax Administration also notes that many taxpayer questions relate to topics already covered in the extensive technical documentation and FAQs published on its website. While support materials are available, they are not always consulted before implementation decisions are made.
To manage expectations, the Ministry has stated clearly that it will not respond to questions that are already addressed in published guidance, including explanations of FiskApplication functionality and fiscalization message statuses.
Temporary tolerance, but clear expectations
For this early implementation phase, the Tax Administration is applying a cooperative approach. It has confirmed that misdemeanor proceedings will not be initiated for errors made during the rollout, provided that taxpayers cooperate and correct identified issues.
However, this tolerance does not extend to non-compliant business practices. The Ministry has already identified cases where taxpayers continue to apply incorrect invoice issuance dates or other practices that are explicitly contrary to tax regulations.
What companies should do now
The first indicators from January 2026 show that Croatia’s e-invoicing system is operational and widely used, but also that compliance depends on more than just technical connectivity.
Companies operating in Croatia should use this phase to:
- confirm access points and authorisations
- review software configurations against published technical specifications
- validate e-invoice content against EU and Croatian standards
- align internal processes with fiscalization requirements
Early corrective action will reduce operational risk as Croatia moves from initial adoption towards full enforcement of Fiscalization 2.0.
