Guide · Fiscalization 2.0

Fiscalization 2.0 and e-invoicing in Croatia: a guide for small businesses

B2B e-invoicing has been mandatory in Croatia since 1 January 2026. If you run a business here and every official page about it is in Croatian, this is the whole picture in English: who it applies to, which deadlines are yours, and what to do.

Updated: 21 July 2026 · Written by Kristian Komlenić, KOMPACT

In short:if you are registered for VAT, the obligation already applies to you. If you are not, receiving already applies, and issuing starts on 1 January 2027.Source: Croatian Tax Administration ↗

What changes

Fiscalization 2.0 is the name for the new Fiscalization Act. The Act came into force on 1 September 2025 and applies from 1 January 2026. (source: Croatian Tax Administration)

It brings three things: mandatory e-invoices in B2B trade, e-invoice fiscalization — filing every issued and received e-invoice with the Tax Administration — and e-reporting, reporting payments collected, rejected invoices and supplies for which an e-invoice could not be issued. Alongside that, the fiscalization of retail invoices (B2C) expands: since 1 January 2026 every invoice issued to a private individual is fiscalized, regardless of how it is paid.

Who it applies to, and from when

The deadlines hinge on one question: are you registered for VAT.

WhoReceiving e-invoicesIssuing e-invoices
Registered for VAT 1 Jan 2026 · already in force 1 Jan 2026 · already in force
Not registered for VAT (including flat-rate trades) 1 Jan 2026 · already in force 1 Jan 2027

source: Croatian Tax Administration — Deadlines for adapting to Fiscalization 2.0

The obligation applies to invoices between businesses (B2B) and to public bodies (B2G). Invoices to private individuals (B2C) do not go through e-invoicing, but since 1 January 2026 they are fiscalized regardless of how they are paid — including when paid by bank transfer.

1 · Document

What an e-invoice technically is

An e-invoice is not a PDF. It is a structured XML document that follows the European standard EN 16931. It is exchanged through an information intermediary and fiscalized with the Tax Administration. Every line item on it must carry a KPD code of at least six digits (for example 62.10.11); invoices to private individuals do not need one.

A PDF or a printout can go with it as a view for people. Word and PDF on their own no longer count as an invoice in B2B trade — for businesses registered for VAT since 1 January 2026, for everyone else from 1 January 2027.

“the invoice itself”
2 · Filing

E-invoice fiscalization and archiving

Every issued and received e-invoice also carries e-invoice fiscalization, the filing of that invoice with the Tax Administration; received ones you file within five working days. Along with it comes e-reporting — reporting payments collected and rejected invoices — and archiving: you keep e-invoices for six years from the end of the year in which they were issued, in their original form.

Tools like BillKO handle all of that automatically. It can be done by hand, but that is one more job that repeats every month.

“the filing of that invoice”

Five practical steps

  1. 01
    Check whether you are registered for VAT. If you are, the obligation to issue already applies to you.
  2. 02
    List your B2B invoices. Who you issue them to, and how many you have each month.
  3. 03
    Choose a tool. You need one that receives, issues, fiscalizes and archives e-invoices. BillKO does all four.
  4. 04
    Agree the handover with your accountant. How they will pick up e-invoices, and what stays with you.
  5. 05
    Not registered for VAT? Use this year. Receiving already applies, issuing starts on 1 January 2027. Until then issuing is not an obligation — this is my advice, not a rule: get ready now, not in December.
Next step

Don’t want to work out XML, intermediaries and archiving on your own?

That is what BillKO is for. The invoice is created, fiscalized, sent and archived on its own, e-invoices that arrive wait for you in one place, and your accountant already has what they need. You can run BillKO in English, and I am your contact for anything to do with it — by call, email or WhatsApp. No ticket queue.

See how BillKO works → or message me on WhatsApp
Fiscalization 2.0

Common questions about Fiscalization 2.0

You do not have to wait. The obligation to issue for businesses outside the VAT system starts on 1 January 2027, but you can issue e-invoices earlier, voluntarily. The obligation to receive already applies to you, since 1 January 2026.

MIKROeRAČUN is a free Croatian Tax Administration application for businesses outside the VAT system that are not public buyers. It already receives and stores e-invoices, and it gains issuing on 1 January 2027. It is simple: it does not cover invoices to consumers (B2C) or records such as KPR and PO-SD, so that part stays with you and your accountant. If you need the whole process in one place, that is where BillKO comes in.

It does, and that changed too. Since 1 January 2026 you fiscalize every invoice issued to a private individual, regardless of how it is paid — cash, card and bank transfer. Before that, only cash and card payments were fiscalized. Fiscalization 2.0 adds e-invoicing in B2B trade and e-reporting on top of that.

More answers about BillKO and TicketKO: common questions on the products page.

Sources

The pages below are the official Croatian-language sources.

This guide is informative and does not replace advice from your accountant or the official guidance. The date of the last change is at the top.