Croatia: Fiskalizacija 2.0 goes live — B2B e-invoicing plus real-time fiscalisation
Croatia switched on Fiskalizacija 2.0 on 1 January 2026, and the reason it catches people out is that it is two obligations wearing one name. 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 and in parallel they must transmit fiscalisation and e-reporting data to Porezna uprava in the Tax Administration's own XML formats, in real time. Satisfying the invoice exchange does not satisfy the reporting. 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.