Croatia Goes Live With B2B E-Invoicing Mandate on 1st January 2026
Croatia launched its B2B e-invoicing mandate on 1st January 2026, under the new Fiscalization Act (Fiscalisation 2.0) approved in June 2025.
Early reports (as of 13 January) show strong initial adoption*:
- 299,240 taxpayers issuing and receiving e-invoices
- 96,011 users of the MikroeInvoice application
- 1,660,464 fiscalized e-invoices processed
- 216,762 taxpayers exchanged e-invoices
- 33 information intermediaries listed
- 10 taxpayers developed their own e-invoicing solutions
Amy Vahey, Lead Product Owner Compliance Transactions at ecosio, commented:
“I consider it a great start, especially since the mandate was announced only mid-last year, giving taxpayers and service providers limited preparation time.”
Mandate Timelines:
- 1st January 2026: All VAT-registered businesses must issue and receive e-invoices for domestic B2B and B2G transactions.
- 1st January 2027: Requirement expands to non-VAT registered entities and public bodies.
Technical Requirements:
- E-invoices must be structured XML compliant with the EN 16931 European e-invoicing standard (e.g., HR CIUS using UBL or CII).
- Invoice data must be sent in real time to the Croatian Tax Administration (ePorezna) for fiscalization.
