E-invoicing will be mandatory for domestic B2B transactions. The Act takes effect on 1 September 2025, and the main e-invoicing requirements will start on 1 January 2026.  Provisions for the new MIKROeRUKUN application for issuing, receiving, and storing e-invoices will come into effect on 1 January 2027.

Croatia’s parliament approved the new Fiscalization Act on 13 June 2025, replacing the previous Act on Fiscalization of Cash Sales.

This updated legislation introduces a mandatory electronic invoicing (e-invoicing) system for domestic business-to-business (B2B) transactions, set to take effect on 1 January 2026.

VAT-registered businesses must issue e-invoices following EN 16931-1:2017 standards. Paper invoices will only be allowed in rare cases, such as cash or card payments requiring verification or when recipient details are not listed in the Croatian business directory.

The mandate includes real-time e-invoice data transmission to the tax authority, with additional details like supplier bank accounts, product codes (KPD), and digital signatures linked to the issuer’s tax ID.

Under the law, an “e-invoice issuer” includes VAT-registered taxpayers, non-VAT-registered taxpayers (such as self-employed and corporate income tax taxpayers), and government or public sector entities with a registered office, domicile, or habitual residence in Croatia.

An e-invoice issuer must generate e-invoices for domestic transactions involving recipients similarly classified as e-invoice issuers.

The Fiscalization Act takes effect on 1 September 2025, and the main e-invoicing requirements will start on 1 January 2026.

Provisions for the new MIKROeRUKUN application for issuing, receiving, and storing e-invoices will come into effect on 1 January 2027.

Non-compliance can lead to penalties, including failing to issue, receive, or validate e-invoices, improper use of digital certificates, and missing reporting deadlines.