Prospera MundiGuides · Regulation and practice
Fiscalisation 2.0: what your business actually has to do
The system has applied since January 2026, while one major issuing obligation starts in 2027. The useful questions are who must send or receive what, from which date, and what happens when software fails.
The timeline
| Date | What changes |
|---|---|
| 1 January 2026 | B2C fiscalisation also covers invoices paid to a transaction account. VAT taxpayers issue e-invoices for qualifying domestic transactions; prescribed recipients receive them, and issuer and recipient fiscalise their respective e-invoice events. |
| 1 January 2027 | The e-invoice issuing duty expands to entrepreneurs outside the VAT system. During 2026, they generally receive e-invoices but do not yet have the general issuing duty. |
Deadlines and responsibility
- The issuer fiscalises an e-invoice when issuing it; self-billing has the prescribed five-working-day limit.
- The recipient fiscalises a received e-invoice no later than five working days after receipt.
- A technical failure postpones the step; it does not remove it. The missing fiscalisation must be completed within the statutory five-working-day window.
- Rejections and collection data are reported by the twentieth day of the following month under their respective rules.
A software intermediary is responsible for its solution, but the taxpayer remains responsible for correct issuing, receiving, fiscalisation and e-reporting. “The provider did not send it” is not a complete compliance process.
MIKROeRAČUN is useful, but not universal
The state application is free for an eligible ePorezna user outside the VAT register who is not a public contracting authority. Its functions concern e-invoices. It is not a complete solution for fiscalising consumer invoices, so a business that also sells to individuals may need broader software.
A VAT-registered d.o.o.
It invoices another Croatian company for a qualifying domestic transaction in 2026. An e-invoice is issued, and issuer and recipient each complete the fiscalisation event required on their side.
A lump-sum trade outside VAT
Consumers pay invoices to the IBAN during 2026. Those B2C invoices are within fiscalisation even though payment is not cash or card. The trade generally receives B2B e-invoices in 2026 and begins the general issuing obligation in 2027.
The buyer is not in the address directory
Where the prescribed recipient identifier is unavailable in AMS, a paper invoice may be used under the statutory condition, but e-reporting replaces the ordinary electronic route. The obligation changes form; it does not disappear.
Frequently asked questions
I am a lump-sum sole trader. Must I issue e-invoices immediately?
The timetable depends on VAT status and transaction type. Receiving and issuing obligations do not begin for every taxpayer on the same date.
I accept only bank transfers. Does fiscalisation affect me?
Yes. The new framework is not limited to cash and card payments; qualifying consumer invoices paid to an account are also within the statutory scope.
Is MIKROeRAČUN enough for my business?
It depends on the functions and dates that apply to your status. Check whether you need only receipt or also issue, fiscalisation, reporting and integration with your workflow.
What if an intermediary sends the invoice late?
Using an intermediary does not remove the taxpayer's statutory responsibility. Contracts and controls should make delivery, status and error handling visible.
The customer is not in the address directory. May I issue paper?
The Act provides a specific route when the prescribed recipient identifier is unavailable, including paper and e-reporting conditions. The obligation changes form; it does not disappear.
When are monthly data submitted?
The filing date follows the prescribed monthly reporting rule for the relevant e-reporting data. Build it into the recurring accounting calendar rather than handling it ad hoc.
Verified primary legal sources
Open verified primary sources (2)
The links open the primary legal texts used in the mechanical verification of this guide.
Status date: 30 July 2026. This guide is general information, not tax or legal advice for a specific case. Croatian rules and annual amounts can change; the date above is part of the information.
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