Croatia’s new Fiscalization Act (Zakon o fiskalizaciji, NN 89/2025) replaced the old law on fiscalization of cash transactions. Most of it has applied since 1 September 2025, but the part every business notices started on 1 January 2026: structured e-invoices between businesses, fiscalized in real time, with payments reported to the Tax Administration.
We build and run invoicing software for Croatian businesses, so we spent much of 2025 implementing these rules. This is the short version of what we learned. It is a practical overview, not legal advice: for your specific case, check with your accountant or the Tax Administration.
The three parts of Fiscalization 2.0
- Exchange of the eRačun. The invoice travels as a structured XML document from the seller’s system to the buyer’s system, through information intermediaries.
- Fiscalization of the eRačun. Both the issuer and the recipient report the invoice data to the Tax Administration.
- E-reporting (eIzvještavanje). Payments, rejections and supplies for which no e-invoice could be issued are reported separately.
Timeline
- 1 September 2025: the law enters into force and the preparation period begins.
- 1 January 2026: VAT-registered businesses must issue and receive B2B e-invoices. Entities outside the VAT system, and the public sector, must be able to receive them. Fiscalization of B2C receipts now also covers payments into a transaction account.
- 1 January 2027: entities outside the VAT system must also issue and fiscalize e-invoices.
Who is affected
Taxpayers established in Croatia: VAT-registered companies and sole traders, income and profit taxpayers outside the VAT system, and public bodies. The rules do not cover foreign businesses that only hold a Croatian VAT number, cross-border invoices, associations that pay neither profit tax nor VAT, or condominium associations without other taxable activity.
What a valid eRačun looks like
- It follows the European standard EN 16931 with the Croatian specification (CIUS and extensions), as UBL 2.1 XML.
- Every line carries a KPD 2025 product classification code with at least six digits. For most businesses this is the most laborious part of the migration: every item in the catalogue needs a code.
- The seller must be registered in the AMS (address metadata service) and the buyer needs a receiving address. If the buyer has none, the invoice does not count as an eRačun and the supply is reported through e-reporting instead.
Information intermediaries
Businesses exchange e-invoices through an information intermediary from the Tax Administration’s list, authorised in FiskAplikacija through ePorezna. The intermediary is responsible for the software. The business remains responsible for issuing, receiving, fiscalization and reporting.
Entities outside the VAT system can use MIKROeRAČUN, the Tax Administration’s free application: for receiving from 2026 and for issuing from 2027.
Deadlines you will live with
- The issuer fiscalizes an e-invoice when issuing it.
- The recipient fiscalizes a received e-invoice within 5 working days.
- The issuer reports payment of e-invoices by the 20th of the following month.
- The recipient reports rejected e-invoices by the 20th of the following month.
Penalties and the first year
The law sets misdemeanour fines in Articles 71 to 73, with the highest ranges for not issuing an e-invoice. For the initial phase the Tax Administration says it applies the principle of opportunity and focuses on education rather than on proceedings against businesses that cooperate. That is no reason to wait: the fines exist, and buyers increasingly refuse anything that is not a proper eRačun.
Where software makes the difference
Most of the work is not the XML. It is data: KPD codes on every item, correct VAT categories, buyer addresses, and payments matched to invoices so that e-reporting happens automatically instead of in a spreadsheet at month end. Good invoicing software should:
- validate every e-invoice before sending it, so an invalid document never leaves the system;
- track the status of every document, outgoing and incoming;
- book incoming e-invoices against suppliers and purchase orders;
- report payments from bank statements without retyping.
KigoCloud, our invoicing and business platform, sends and receives e-invoices as UBL 2.1 / EN 16931 through the ePoslovanje.hr integration and validates every document before it is sent. If you are planning a migration or an integration with your own systems, talk to us.
Sources: Porezna uprava: issuing and receiving eRačun and fiscalization of eRačun; Zakon o fiskalizaciji, NN 89/2025; Pravilnik o eRačunu, NN 11/2026; KPD 2025. Last checked 26 October 2026.