Croatia Ending Initial E-Invoicing Leniency Period

Croatia’s Tax Administration is ending its more lenient approach to e-invoicing offences for businesses that joined Fiscalization 2.0 on 1 January 2026.

During the initial adaptation period, the authority used warnings and guidance rather than fines to help taxpayers correct unintentional technical errors, delays and omissions. It will now deal with offences under normal procedures, while retaining its legal discretion to issue warnings instead of fines. The announcement does not specify a separate enforcement start date.

The change follows more than 110 million e-invoices exchanged, with a reported exchange success rate of 99.9% and more than 330,000 businesses participating.

Compliance checks will include the correct use of KPD product classification codes. Businesses are advised to check their software, monitor fiscalization message statuses through FiskAplikacija and ensure invoice data is accurate.

From 1 January 2027, the obligation to issue and fiscalize e-invoices extends to taxpayers outside the VAT system. This group will receive the more lenient adaptation approach as they take on the new requirements.

Separately, the authority warned that significantly delayed invoices rejected by the Fiscalization 1.0 system for final-consumer transactions will be subject to offence proceedings without that discretionary leniency.

Source: Croatian Tax Administration, 10 November 2026.

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