- Croatia has published a Draft Law on Fiscalisation and opened a Public Hearing
- The draft law introduces mandatory domestic B2B and B2G e-invoicing and a real-time continuous transaction control CTC system
- The change is being implemented under the Fiscalisation 2.0 project aimed at combating tax fraud
- The draft law defines an e-invoice as one issued in a structured electronic format that allows for its automatic and electronic processing
- E-invoicing will be done through a decentralised platform using service providers information intermediaries access points
- The proposal introduces a Metadata Services Directory AMS for taxpayers and a list of approved information intermediaries
- Both the issuer and recipient of the e-invoice must report certain invoice data
- Taxpayers will use the FiskApplication platform for e-reporting
- The law is expected to take effect on 1 September 2025
- Mandatory e-invoicing and e-reporting apply to VAT-registered businesses from 1 January 2026 and to non-VAT registered entities and public organizations from 1 January 2027
- Public comments must be submitted via the Croatian government’s consultation platform e-Savjetovanja
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
