The Croatian Ministry of Finance has published its official Guide to Fiscalization 2.0, confirming that mandatory B2B e-invoicing and real time fiscalization will apply from 1 January 2026. The guidance provides practical clarification on scope, technical flows, and timelines for businesses operating in Croatia.
From policy announcements to operational guidance
Croatia has been preparing companies for mandatory electronic invoicing for several years. Earlier legislation confirmed that B2B and B2G e-invoicing would become mandatory, followed by more detailed clarification on scope and timelines.
Later updates provided additional certainty for businesses, including the 2026 e-invoicing update and the announcement that Croatia would introduce a dedicated fiscalization hub for taxpayers.
The Guide to Fiscalization 2.0, published on 9 December 2025, brings these elements together into a single reference document. It moves the discussion from legislative intent to concrete implementation.
Who falls within scope and when
The guidance confirms a phased approach. All VAT registered taxpayers must issue and receive electronic invoices from 1 January 2026. One year later, from January 2027, the obligation will extend to taxpayers that are not VAT registered.
This phased rollout is designed to give smaller organisations additional time to prepare their internal processes and technical setups.
How e-invoicing and fiscalization work together
A defining characteristic of the Croatian model is the direct integration of e-invoicing and fiscalization. E-invoices exchanged between businesses via certified access points will automatically transmit invoice data to the Croatian Tax Administration.
This enables real time fiscalization and automated cross checking by the authorities. As a result, companies no longer need to treat fiscalization as a separate reporting obligation.
The Ministry positions this approach as a way to reduce administrative effort while improving data accuracy, compliance control, and overall efficiency.
Support measures for small and medium sized businesses
To lower the entry barrier for smaller companies and self employed professionals, the Tax Administration will provide a free application called MIKROeRAČUN.
This tool allows SMEs to issue and receive e-invoices and comply with fiscalization requirements without immediately investing in more complex ERP integrations.
Where to find official technical details
The Guide to Fiscalization 2.0 includes detailed explanations of technical flows, data exchange models, and responsibilities for taxpayers and service providers. It serves as the primary reference for companies preparing their compliance projects.
The full document is available via the Croatian Tax Administration website: Guide to Fiscalization 2.0.
For organisations operating in or trading with Croatia, the direction is clear. From 2026 onwards, e-invoicing and fiscalization will be inseparable parts of a real time digital reporting environment.
- Changes companies need to implement include enabling structured e-invoice issuance and receipt by January 2026.
- Systems must support automatic fiscalization and real time data transmission to the Croatian Tax Administration.
- VAT registered taxpayers are in scope from 2026, while non VAT taxpayers must comply from 2027.
- SMEs should assess whether MIKROeRAČUN is sufficient or whether integration with existing finance and ERP systems is required.
