These requirements stem from the Fiscalization Act 2.0 [âïž], adopted in June 2025 and set to enter into force about six months later, on January 1st, 2026. This leaves companies with limited time to comply with the new obligations, which are split into two categories: B2G and B2B on one side, and B2C on the other.
B2G + B2G e-invoicing & tax data reporting mandate
This part of the mandate actually applies to both private and public entities, covering every transaction category: not just B2G and B2B, but also G2B and G2G.
Under this mandate, companies must issue and exchange domestic electronic invoices using the HR-CIUS UBL format, aligned with EN16931. These invoices must be sent preferably through the local Peppol-like network, and their data must also be reported in real time to the tax authority via the Croatia central platform (ePorezna [âïž]) by both the invoice sender and the invoice receiver, along with several other requirements.
B2C e-invoicing clearance mandate
The B2C obligation essentially functions as a Clearance mandate, where companies must first submit tax-related invoice data to ePorezna in a proprietary XML format for validation. Once approved, the administration returns a unique identifier (JIR) confirming the invoice has been âclearedâ, that the issuer must include (typically as a QR code) in the final printed or PDF invoice sent to the customer.
Croatia Country Profile
Learn more by visiting our detailed Croatia Country Profile, featuring:
- Summaries of the B2G, B2B and B2C e-invoicing obligations in Croatia
- Timeline of the main e-invoicing milestones
- Access to resources such as some of the technical specifications
- More detailed technical explanations
Additionally, visit The Invoicing Hub regularly to read the latest relevant news regarding e-invoicing in Croatia, and to remain updated about the latest developments and the expected clarifications.
