Croatia's new Fiscalization Act (Official Gazette No. 89/2025) has been in force since September 1, 2025. Passed in June, it replaced the earlier Cash Transaction Fiscalization Act. The country is now merging its system for fiscalizing consumer (B2C) receipts with e-invoicing for business transactions, in line with the EU's VAT in the Digital Age (VIDA) directive — a major shift in accounting and tax practice.
Implementation phases
September 1, 2025
The new law takes effect, but in practice nothing changes yet under the existing (1.0) fiscalization rules.
January 1, 2026
All B2C receipts must be fiscalized regardless of payment method — meaning bank transfers, not just cash and card payments, will now need to be fiscalized. At the same time, the requirement to fiscalize quotes and checks as payment instruments is dropped. This applies to all corporate income tax and self-employment income tax payers. Receipts must carry a unique receipt identifier (JIR), and businesses must register their premises and put the required technical infrastructure in place. Exempt sectors include banks, insurers, postal services, gambling, and healthcare institutions.
January 1, 2026 (separate deadline)
VAT payers must be able to issue and receive e-invoices compliant with the European standard EN 16931, including Croatian extensions. Non-VAT businesses and budget-funded entities must be ready to receive e-invoices.
January 1, 2027
Paper invoices are phased out entirely — electronic invoices become the only permitted format, and sending e-invoices between businesses becomes mandatory even for those outside the VAT system.
July 2030
Mandatory e-invoicing extends to cross-border transactions within the EU.
e-Invoice fiscalization
The new system requires prescribed e-invoice data to be reported to the Tax Administration in real time, enabling cross-checking of all issued and received invoices. Existing forms such as U-RA, I-RA, PPO and OPZ-STAT are being phased out. The Tax Administration's digital tools support the rollout: FiskAplikacija lets businesses review fiscalized data and generate informational VAT filings, while MIKROeRačun is aimed at smaller non-VAT entities.
Business implications
For companies, this is notjust a formal change, it is a significant organizational challenge. Businesses need to:
- Adapt accounting and IT systems to the Tax Administration's technical specifications
- Map products and services to the national KPD classification (Statistical Bureau nomenclature)
- Redefine internal procedures and classifications
- Train staff responsible for issuing and receiving e-invoices
Fiscalization 2.0 marks a shift toward fully digital accounting and alignment with EU rules. It is a new paradigm because the Tax Administration will have real-time visibility into all taxpayer transactions - boosting transparency and playing a key role in transfer pricing and intercompany transaction monitoring. Thorough, timely preparation is the only way for businesses to avoid operational disruption and financial risk.
Recommended actions before end of 2025
Businesses should:
- Determine their status and obligations regarding issuing/receiving e-invoices
- Choose an e-invoice exchange model - their own access point or an intermediary
- If using an IT intermediary, select one
- Register their address and designate responsible persons in the ePorezna system
- Map products and services to the KPD classification
- Adapt accounting/IT systems and train staff
Delaying any of these steps could seriously affect day-to-day operations and tax compliance.
How Andersen can help:
- Analyzing fiscalization regulations and keeping clients informed of legislative changes
- Advising on key substantive and technical aspects of invoicing and e-invoicing
- Liaising with the Tax Administration on client-specific questions
- Helping map your product/service range to the applicable KPD classification
- Reviewing the adequacy of solutions prepared by IT providers or internal IT teams
- Supporting the implementation process
- Assisting with e-invoice exchange and fiscalization