Croatia – Mandatory B2B e-Invoicing from 2026

Croatia has taken a decisive step toward digital tax reform with the adoption of the new Fiscalization Act. Under the new law, electronic invoicing will become mandatory for all VAT-registered businesses involved in domestic B2B transactions starting January 1, 2026. The system is designed to align with the EN 16931-1:2017 European standard and requires real-time transmission of e-invoices to the Croatian Tax Authority.

The legislation also introduces new data requirements, including the supplier’s bank details, product classification codes (KPD), and digitally signed invoices linked to the issuer’s tax ID. Non-VAT payers and public entities must be able to receive e-invoices by 2026 and issue them by 2027. Small taxpayers will need to use the MIKROeRAČUN platform for compliance.

Public sector entities and non-VAT taxpayers are expected to be capable of receiving e-invoices by 2026 and are required to start issuing them by 2027. 

The regulation outlines several sector-based exemptions, including healthcare, utilities, gambling, and public transport, where real-time fiscalization is not mandatory. Furthermore, restrictions on cash transactions have been introduced, including a €700 limit per invoice for B2B payments and mandatory bank deposits for excess cash collected.

The Croatian Ministry of Finance is expected to release further technical specifications and procedural details through subordinate regulations. Non-compliance with the fiscalization process, including late or incorrect submissions, may attract penalties.

The full text of the Fiscalization Act can be accessed here.