Croatia makes eRačun e-invoicing mandatory for PDV-registered businesses from 1 January 2026

What changed in detail

Croatia’s Zakon o fiskalizaciji (NN 89/2025, item 1233, published 13 June 2025) contains the national B2B and B2G e-invoicing mandate. Article 80 brings the eRačun provisions into force on 1 January 2026, among them Articles 33 to 43, 45 and 47 to 57.

From that date:

• Article 38(1) point 1: a taxpayer established, resident or habitually resident in Croatia and registered for PDV must issue an eRačun.
• Article 38(2): the issuer must issue an eRačun for the domestic transactions it carries out for the recipient, unless a special law exempts it from issuing invoices.
• Article 37: eRačuni are exchanged through access points (pristupne točke), with other technologies allowed if authenticity, integrity and legibility are ensured.
• Article 36: every eRačun must comply with the EU standard on electronic invoicing.
• Article 39: a transaction paid in cash or by card may be exempted if a receipt was issued and fiscalised under the B2C rules.

Article 38(1) points 2 and 3 cover income-tax and profit-tax payers not registered for PDV, and budget users. Article 80 puts them into force on 1 January 2027.

The Act itself does not name a syntax such as UBL 2.1. That comes from the Tax Administration’s technical specifications.

What it means

The mandate has been live for PDV-registered businesses since 1 January 2026, and it remains in force. The next step is 1 January 2027, when non-PDV-registered taxpayers and budget users must also issue eRačuni. Count the stages carefully: the Tax Administration’s own guide calls the January 2026 start the first e-invoicing phase, not the second.

To fit the mandate, the VAT Act was amended by NN 151/2025, so a recipient’s consent is no longer needed to receive an electronic invoice where this Act requires one. KPD 2025 product codes on each line are also required, and they change again from 2027 (NN 119/26).