Croatia's second e-invoicing phase pulls in the receive-only taxpayers
- Jurisdiction
- Croatia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 24 August 2026
- Effective
- 1 January 2027
- Authority
- Porezna uprava
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Croatian taxpayers outside phase 1 — including non-VAT-registered income-tax and profit-tax obligors, and budget and extra-budget users — who have so far only had to receive e-invoices.
Croatian taxpayers who only receive e-invoices during 2026 must be able to ISSUE structured XML e-invoices from 1 January 2027 - PDF, Word and Excel are not accepted.
InvoicingERP
Under Croatia's Zakon o fiskalizaciji, Phase 2 of the Fiskalizacija 2.0 mandatory e-invoicing regime takes effect on 1 January 2027: taxpayers who during 2026 only RECEIVE e-invoices - including non-VAT-registered income-tax and profit-tax obligors and budget and extra-budget users - must from that date also ISSUE them, in structured XML. Phase 1 (VAT-registered businesses issuing and receiving) has applied since 1 January 2026. The obligation covers all domestic B2B and B2G transactions between Croatian tax obligors; PDF, Word and Excel files are not accepted as e-invoices.
What changed in detail
Under Croatia’s Zakon o fiskalizaciji, Phase 2 of the Fiskalizacija 2.0 mandatory e-invoicing regime takes effect on 1 January 2027: taxpayers who during 2026 only RECEIVE e-invoices - including non-VAT-registered income-tax and profit-tax obligors and budget and extra-budget users - must from that date also ISSUE them, in structured XML. Phase 1 (VAT-registered businesses issuing and receiving) has applied since 1 January 2026. The obligation covers all domestic B2B and B2G transactions between Croatian tax obligors; PDF, Word and Excel files are not accepted as e-invoices.
What it means
The population this catches is the one least likely to think itself in scope: entities that are not VAT-registered at all, and public-sector budget users. PDF, Word and Excel documents are explicitly not e-invoices for this purpose, so an organisation that has been ‘sending invoices electronically’ by emailing PDFs has not started.
Proof
U drugoj fazi od 1. sijecnja 2027. obveznici koji tijekom 2026. samo zaprimaju eRacune zapocinju ih i izdavati.
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