The Croatian government officially adopted the amended Law on Fiscalization (NN 89/2025), which introduces changes to electronic invoicing and transaction reporting across all business segments. This reform expands the scope of fiscalization to include B2B, B2G, and B2C transactions, marking a significant step towards the complete digitalization of the country’s tax compliance system.
Starting January 1, 2026, all VAT-registered taxpayers will be required to issue and receive e-invoices for B2B and B2G transactions and report them to the fiscalization system using a decentralized CTC (Continuous Transaction Controls) model. A new “e-Reporting” service will also be introduced, allowing for real-time reporting and potential rejection of received e-invoices. While B2G e-invoicing is already in place, the obligation to report these transactions to the fiscalization platform is a key change.
Currently, only B2C transactions using cash, credit cards, and checks are required to be reported to Croatia’s fiscalization system. Starting January 1, 2026, all B2C transactions—regardless of payment method—must be reported, including online payments such as bank transfers, Google Pay, PayPal, and other digital methods. This update closes a significant reporting gap by bringing previously excluded electronic payments into the mandatory real‑time reporting framework.
Planned Implementation Timeline:
September 1, 2025: Testing of the e-invoicing environment begins (B2B & B2G);
January 1, 2026:
- Mandatory e-invoicing and reporting for all VAT taxpayers in B2B & B2G;
- Online B2C payments included in fiscal reporting;
- Non-VAT entities must be able to receive e-invoices and report them;
January 1, 2027: Non-VAT entities must issue and report e-invoices.
