Fiscalization and Real-Time Reporting in Croatia
Croatia's Fiscalization 2.0, via the Fiscalization Act (NN 89/2025)- mandates real-time e-invoicing/CTC for B2B/B2G eRačuni and B2C receipts (all payments) from VAT businesses starting Jan 1, 2026
Last modified on 2026-02-18 in Blog
Croatia is advancing its tax compliance with a comprehensive digital overhaul, emphasizing seamless electronic invoicing and continuous transaction monitoring. This next-generation system targets all VAT-registered entities while broadening fiscal controls across payment types.
As of January 1, 2026, Croatia’s new Fiscalization Act (Fiscalization 2.0) mandates real-time electronic invoicing and continuous digital reporting (CTC) for VAT-registered businesses across B2B, B2G and B2C transactions.
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The Fiscalization Act (NN 89/2025) has been published and enters into force September 1, 2025. Mandatory electronic invoicing and real-time reporting kicks off January 1, 2026 for all VAT-registered taxpayers. Requirements extend to non-VAT taxpayers on January 1, 2027.
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In Croatia, fiscalization is the legal framework that governs how cash and now increasingly non‑ cash transactions are recorded, secured, and reported electronically to the Tax Administration.
The new Fiscalization Act, effective from 1 September 2025, replaces the 2013 Act on Fiscalization in Cash Transactions and introduces a dual fiscalization model.
Key elements include:
From 2026, fiscalization is embedded into the e‑invoicing flow itself: both issuers and recipients must send structured invoice data to the Tax Administration, enabling automated cross‑checks and pre‑filled VAT controls.
Unlike real-time B2C fiscalization, Croatia's e-invoicing mandates structured XML invoices (HR-CIUS UBL format, EN 16931 compliant) for all domestic B2B/B2G transactions starting January 1, 2026, under the new Fiscalization Act, replacing prior cash-only rules with real-time reporting to ePorezna via Peppol-like networks, including bank details, KPD codes, and digital signatures tied to tax IDs.
For a complete guide on Croatia's e-invoicing regulations, click here and check out the whole blog: E-invoicing Regulations in Croatia
Croatia's Fiscalization 2.0 mandates real-time reporting to the Tax Administration for B2C receipts and B2B e-invoices from all VAT-registered businesses starting January 1, 2026, covering all payment methods including cards and bank transfers.
POS/cash registers transmit consumer invoices for clearance, generating JIR (unique ID), ZKI, and QR code for display/printing; VAT taxpayers simultaneously issue EN 16931-compliant eRačuni for domestic B2B with embedded CTC reporting, extending to non-VAT entities by January 1, 2027.
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Updated fiscalization rules require accurate registration of each business premise in the ePorezna application, including classification as fixed, mobile or online. Businesses must maintain internal documentation that defines how identifiers are assigned, how invoice numbering works, and how many cash registers operate at each location.
Changes to premise type are not allowed once registered; incorrect registrations must be closed and reopened correctly, which makes proper initial mapping crucial. This framework ensures that every fiscalized receipt or e‑invoice can be linked to a specific, properly registered business location.
Croatia enforces fiscalization and eInvoice compliance through financial penalties that primarily target businesses and their management. Legal persons can be fined from EUR 1,320 to EUR 26,540 for key violations such as failure to fiscalize invoices, incorrect invoice numbering, missing internal acts, late or incomplete reporting, and breaches of eInvoice or archiving obligations.
Responsible persons may be fined EUR 260-2,650, while craftsmen and other self-employed persons face fines of EUR 660-13,270. Repeat offences trigger higher penalties, reaching up to EUR 35,000 for companies, alongside increased fines for individuals.
Croatia’s Fiscalization 2.0 turns e‑invoicing, POS systems and ERP integrations into compliance‑critical infrastructure rather than simple back‑office tools. A reliable specialist can reduce that complexity by delivering a single integration that covers e‑invoicing formats, real‑time reporting, AMS registration, contingency e‑Reporting, and long‑term archiving within Croatian and EU rules.
We, DDD Invoices, help Croatian businesses unify fiscalization in one seamless setup from generating e-Racun compliant e-invoices via Peppol to integrating certified cash register data, ensuring smooth, accurate invoicing ready for evolving Fina regulations.
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B2C e-invoicing (structured eRačun) is not mandatory in Croatia, only real-time fiscalization reporting has been required for B2C transactions since 2013 (expanding to all payments from September 2025), while mandatory eRačun applies exclusively to domestic B2B/B2G from January 1, 2026
Croatia uses EN 16931‑compliant e‑invoices (eRačun), routed via certified providers and national platforms such as the FINA‑operated e‑Račun system, with reception addresses registered in AMS.
Yes, from 2026 all consumer invoices must be fiscalized, regardless of whether payment is in cash, by card or via bank transfer, and must include JIR, protective codes and usually QR codes.
Under the new Fiscalization 2.0 framework and related rules, invoices generally need to be archived securely for up to 11 years, in a tamper‑proof, accessible format.
Written by the Compliance & Growth Team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.