As part of the National Recovery and Resilience Plan 2021–2026 (NRRP), the Republic of Croatia is undertaking a comprehensive digital transformation of its tax system. One of the most significant reform measures is the introduction of a new fiscalisation system – the so-called Fiscalisation 2.0. This is a strategic project of the Ministry of Finance – Tax Administration, which, through the mandatory exchange and fiscalisation of eInvoices, introduces radical changes to the daily operations of almost all business entities.
Starting 1 January 2026, all VAT-registered taxpayers will be required to issue and receive eInvoices. From 2027, this obligation will extend to all other business entities (including sole traders, family farms, non-profit organisations, and public authorities), even if they are not within the VAT system. This marks the beginning of the second phase of fiscalisation, which will cover not only cash but also all non-cash transactions, making fiscalisation universally applicable regardless of the method of payment.
The New Fiscalisation Act and Its Scope
The new Fiscalisation Act, scheduled for full implementation on 1 January 2026, introduces a distinction between two types of fiscalisation: the fiscalisation of receipts in final consumption (B2C) and the fiscalisation of eInvoices in business-to-business (B2B) and business-to-government (B2G) transactions. Unlike the previous system, which covered only cash receipts, Fiscalisation 2.0 extends the obligation to include transactions paid via bank accounts, payment cards, or other non-cash methods.
The primary objective of the new system is to provide the Tax Administration with timely, structured, and automated access to all business transactions, thereby significantly reducing opportunities for tax evasion, accelerating tax audits, and enhancing the overall transparency of business operations.
Technical Implementation and Selection of an Information Intermediary
At the core of the new Fiscalisation 2.0 architecture lies the mandatory use of an information intermediary or, for smaller businesses outside the VAT system, the option to use the free MikroeInvoice application. Information intermediaries are responsible for the transmission, receipt, and fiscalisation of eInvoices through the ePorezna system, and their registration in the Metadata Services Directory (AMS) becomes a technical prerequisite for participation in the system.
Taxpayers must enter their chosen intermediary in the AMS via the FiskAplikacija platform and ensure that all invoices comply with the Classification of Products by Activity 2025 (KPD 2025). This enables the unambiguous identification of supplies within the fiscalisation system and their automatic linkage with VAT return forms.
Digital VAT Filing and the Elimination of Paper Forms
The eInvoice fiscalisation system is closely linked to the digitalisation of VAT filing. Most of the data required for VAT returns (such as invoice number, date, supply details, value, KPD code, and similar) will be automatically retrieved from the fiscalisation system, while taxpayers will only need to supplement information not already included.
This approach also foresees the abolition of several existing forms, including:
- the Purchase and Sales Books (URA and IRA),
- the OPZ-STAT-1 form, and
- the DONH form for rental income and fees.
This reform will simplify business operations and significantly reduce administrative burdens, with potential savings estimated by the Ministry of Finance at EUR 120 million per year.
Special Cases and Exemptions
Under Article 38 of the Fiscalisation Act, the obligation to issue eInvoices applies only to supplies with a place of taxation in the Republic of Croatia. This means that the obligation does not apply to:
- transactions with businesses established in other EU Member States or third countries,
- business units of foreign taxpayers operating in Croatia, and
- transactions not subject to taxation under the VAT Act.
Furthermore, lessors who are VAT-registered and subject to income tax will be required to issue and fiscalise eInvoices, while those outside the VAT system or taxed under a flat-rate regime will remain exempt from this obligation.
Deadlines and Steps Entrepreneurs Should Take
From 1 September 2025, testing of the eInvoice fiscalisation system will be available to all interested businesses and information intermediaries. The Tax Administration has published technical documentation, user manuals, and general terms of use for the MIKROeInvoice and FISK applications.
To prepare adequately, it is recommended to:
- consult your accounting service regarding the selection of an information intermediary,
- align internal systems (ERP, CRM, billing) with the required formats and data structures,
- register all products and services in accordance with KPD 2025,
- record and mark business premises,
- display the required warning labels at business locations, and
- test the sending and receiving of eInvoices before the end of 2025.
Invest in knowledge and timely adaptation
Fiscalisation 2.0 is not merely a formal legal obligation – it represents a key step towards the full digitalisation of financial operations. With proper planning and timely implementation, entrepreneurs can avoid operational difficulties, ensure tax compliance, and achieve long-term administrative and financial efficiency.
For further information, consultancy, or technical support related to preparing and aligning your business with the new Fiscalisation Act, feel free to contact us. CONEO Croatia remains at your disposal as a trusted partner in your transition towards Fiscalisation 2.0.
