- by croatiaweek
- August 29, 2025
-
in
Business
Paper invoices phase out
Paper invoices are slowly becoming a thing of the past as Croatia takes another step towards digitalisation.
From 2026, the use of electronic invoices and their fiscalisation will become mandatory for a wide range of taxpayers, the director of Fina’s Digital Solutions Sector, Andreja Kajtaz, has told HRT.
“This builds on the fiscalisation law introduced back in 2013, which until now mainly covered cash transactions and end consumers. The new rules extend this to mandatory electronic invoicing and fiscalisation,” Kajtaz explained.
Who will be affected and when?
The changes will primarily affect taxpayers subject to Value Added Tax (VAT) and income tax – both legal entities and individuals.
From 1 January 2026, VAT taxpayers will be required to both issue and receive e-invoices. Smaller taxpayers, who are subject to income tax but outside the VAT system, will initially be obliged only to receive e-invoices.
From 1 January 2027, they too must begin issuing them.
It is worth noting that e-invoicing has already been mandatory for public procurement since 2019.
System testing begins in September
Preparations for the rollout of the new system are already underway. From 1 September, testing of the Tax Administration’s new systems will begin.
“Production systems will be available for testing from Monday. Information intermediaries, who serve large numbers of clients, will be the first to take part, but all others who will carry out fiscalisation themselves can also join,” Kajtaz told HRT.
Intermediaries will need to prove their readiness and obtain official approval to work with users, while end users will also be able to test their access.
Two applications will be central to the new fiscalisation process – FISK and MikroRačuni.
“The FISK app will allow users to transparently track the status of invoice fiscalisation. MikroRačuni will be particularly important for those outside the VAT system. From 1 January, they will be able to receive invoices via the app, free of charge,” Kajtaz explained.
Invoices can also be received via the e-Porezna platform, which will act as the central hub for fiscalisation. “This is the financial bloodstream where all the necessary data passes, and the Tax Administration has full oversight,” Kajtaz said.
Costs, automation and penalties
For larger businesses, adapting accounting systems will bring higher initial costs. However, long-term savings are expected thanks to faster processes, fewer errors and improved automation.
“Digitalisation should generate savings, reduce mistakes and speed up operations. For smaller users, there are many solutions available which should not be a heavy financial burden. Penalties for non-compliance are high and not worth the risk,” Kajtaz warned.
