Croatia
Fiskalizacija 2.0 has been live since 1 Jan 2026 and combines two obligations that are easy to conflate. VAT-registered businesses established or resident in Croatia must issue and receive structured B2B e-invoices in UBL 2.1 against the Croatian CIUS, exchanged through access points and authorised information intermediaries. Separately they must transmit fiscalisation and e-reporting data to the Tax Administration in its own XML formats, in real time. B2C is out of scope for e-invoicing but every retail sale must still be fiscalised in real time regardless of payment method. A free FiskAplikacija is provided for smaller taxpayers.
// Phased rollout
- 01 Jul 2019 · liveB2G mandatePublic sector suppliers must issue e-invoices in EN 16931 format.
- 01 Jan 2026 · liveFiskalizacija 2.0 — B2B e-invoicing + e-reportingMandatory structured B2B e-invoicing plus real-time fiscalisation and e-reporting to Porezna uprava for all VAT-registered resident businesses.
- 01 Jan 2027 · upcomingUpdated fiscalisation + reporting deadlinesUpdated fiscalisation and e-invoicing requirements for domestic B2B by established entities, with five-working-day and monthly reporting deadlines depending on the data.
// Penalties
Fines under the Fiscalisation Act for failure to issue, receive or report; amounts scale by entity size.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory.
- Emit one of UBL 2.1 + Croatian CIUS or EN 16931Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via Access points / authorised information intermediaries or Tax Administration XML (fiscalisation + e-reporting)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Hybrid modelReporting happens after issuance, so correctness is your responsibility rather than the regulator's gate.
- Retain for 11 yearsArchive the structured original, not a rendering of it.
- Understand the exposureFines under the Fiscalisation Act for failure to issue, receive or report; amounts scale by entity size.