Regulatory updates - Croatia
Croatia updates the fiscalization rulebook ahead of January 2027 changes
Croatia has amended its B2C fiscalization rulebook, introducing changes to technical requirements, digital certificates, and fiscalization procedures that will take effect on January 1, 2027.
Croatia issues draft bill to align VAT legislation with ViDA
The Croatian Ministry of Finance has issued draft legislation proposing amendments to the VAT Act to partially implement Council Directive (EU) 2025/516, better known as VAT in the Digital Age (ViDA).
Compliance Alert – Extension to reduced VAT rate on heating-related supplies
The application of the reduced 5% VAT rate for natural gas, district heating, firewood, pellets, briquettes, and wood chips has been extended for one year until March 31, 2027
Country Specifications
E-Invoicing/CTC Model:
B2G: Centralised/Peppol B2B: Post-Audit - From 1 January 2026 Decetranlized CTC exchange moel
Mandatory Infrastructure:
- B2G: FINA e-Račun/Peppol - B2B: N/A
Mandatory Format:
- B2G: UBL 2.1, Peppol BIS - B2B: N/A
Mandatory for Issuing:
- B2G: Suppliers to all contracting authorities - B2B: no explicit requirements - From 1 January 2026 B2B, B2G, B2C roll out
Mandatory for Receiving:
- B2G: All contracting auhtorities - B2B: Buyer's consent required - From 1 January 2026 B2B, B2G, B2C roll out
eSignature:
Not Required
Archiving Period:
11 years
Archiving Abroad:
Allowed under conditions
