With the official publication of the ordinance (Pravilnik) on December 17th 2025 [↗︎], the year 2026 marks a radical shift for the Croatian economy as the first stage of its e-invoicing and e-reporting mandate is now live (“Fiscalization 2.0”), despite requests to delay implementation.
This has resulted in one of the shortest implementation timelines in Europe, just six months, with a rollout occurring in two distinct stages, on January 1, 2026 and January 1, 2027. However, this record-breaking pace has not been without its challenges.
Technical issues shared but officially denied
By the end of 2025, businesses and solution providers identified and shared technical hurdles with the testing environment, highlighting significant friction in transmitting complex invoices (notably those exceeding 10 line items).
With the first days of the e-invoicing and e-reporting mandate in early 2026, the system was deemed to be experiencing reported data access issues and delays [↗︎]. However, on January 3rd, the Croatian Tax Authority formally denied claims of system instability [↗︎], asserting that the infrastructure is operating stably and in full compliance with technical specifications.
The Authority explicitly stated there is no legal or technical reason to postpone e-invoice transmission, including during the period up to January 7th. This firm stance confirms that despite reported friction and the ePorezna first official maintenance (January 8–12) [↗︎], the government intends to stick with its plan and will not grant any grace period.
Phase 1 from January 2026
B2G e-invoicing was already mandatory since 2019, and since January 1, 2026, new B2B & B2C obligations have kicked in for all VAT-registered businesses countrywide :
- Mandatory issuance of B2B e-invoices using the HR-CIUS UBL format (local standard based and compliant with EN16931) and preferably through the local eDelivery network
- Real-time reporting of B2B e-invoices by the issuer to the ePorezna central platform
- Mandatory reception of B2B e-invoices
- Real-time reporting of B2B e-invoices by the recipient
- Real-time reporting of B2C e-invoices by the issuer following a clearance model
Additionally, non-VAT entities must also be able to receive B2B e-invoices and perform the corresponding real-time e-reporting to the ePorezna central platform.
What is expected in January 2027?
Croatia has opted for a significantly broader scope than many of its European counterparts. While countries such as Belgium, Germany, and France allow for the voluntary adoption of e-invoice reception by non-VAT entities, the Croatian government has also included non-VAT entities into the national e-invoicing mandate.
On January 1, 2027, the “Fiscalization 2.0” project will reach its full scale. From that date onwards, non-VAT entities will be required to comply with all the mandate requirements aforementioned (B2B e-invoicing issuance & reception, B2B & B2C real-time e-reporting).
To learn more, head to our Croatia Country Profile and visit The Invoicing Hub regularly to read the latest relevant news.
