- Mandatory B2B E-Invoicing Implementation: Croatia will mandate business-to-business (B2B) electronic invoicing starting January 1, 2026, as part of the Fiscalization Project 2.0, which aims to modernize the tax system and improve efficiency in business transactions. This follows the existing requirement for electronic invoicing in business-to-government (B2G) transactions since July 2019.
- Key Features and Support for Small Taxpayers: The project will establish a unified legal framework for e-invoicing across all business segments and provide a free application, “FiskApplication,” for small taxpayers to facilitate compliance. Enhanced transparency, digital reporting, and integrated e-archiving will also be included to streamline tax obligations and reduce administrative burdens.
- Pending Technical Specifications and Compliance Penalties: While technical specifications for the mandatory e-invoicing system have yet to be announced, penalties for non-compliance with existing B2G requirements may be modified for the upcoming B2B mandate. The Croatian authorities are awaiting EU approval for a pre-clearance model, which could influence the implementation framework.
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