New rules of the Fiscalization Act come into effect in September, the era of eInvoices begins

The Fiscalization Act, which comes into force on September 1, 2025, brings a number of new features that will significantly affect the daily operations of entrepreneurs.

The most important change concerns the expansion of the existing fiscalization system (F1).

In addition to bills paid in cash, from September bills paid through transaction accounts (including popular services such as PayPal, Google Pay, Strip and others) will also have to be fiscalized.

Mandatory eInvoices from 2026.

From January 1, 2026, all VAT taxpayers will have to issue and fiscalize eInvoices in their business with other taxpayers, according to the Croatian Chamber of Economy.

Entities that are not in the VAT system will be obliged to receive eInvoices from the same date, while from January 1, 2027, they will also have to issue and fiscalize eInvoices.

For this purpose, the Tax Administration is introducing the free MIKROeRAČUN application, available to small entrepreneurs and craftsmen.

The new Law also brings additional obligations:

• Mandatory submission of OIB for invoices up to 700 euros paid in cash or by card (R-1 invoices).
• Introduction of a single code book for goods and services for the whole of Croatia, with prescribed penalties for incorrect application.
• An eInvoice can be reissued under the same number only in the case of corrections that do not affect the tax calculation.
• If issuing an eInvoice is not possible, the Tax Administration must be notified within five days.
• Invoices collected in the previous month are reported by the 20th of the current month, as well as rejected invoices to suppliers.

The new law abolish numerous previous records and reports:

• IRA book,
• book URA,
• WORK-1G,
• PPO,
• DON-H,
• VAT-F.

The PD IPO form is being simplified, and the deadline for submitting the VAT form is being moved back to the last day of the month.

Professional reactions

"The changes brought by the new Act are numerous and will bring major changes to business, so it is best to start preparations now. Craftsmen and entrepreneurs, accountants and IT specialists will have to work together to be as prepared as possible for 2026.", she pointed out Đurđica Mostarčić, president of the Accountants Section of HOK, at a free webinar attended by more than 600 people.

To make the adjustment easier for members, the Croatian Chamber of Crafts and Trades has entered into a cooperation with the company Elektronički računi.

Craftsmen are provided:

• 30% discount on mojeRačun (MeR) service packages,
• free synchronization of the historical eArchive,
• Extended deadline for downloading historical documents until August 31, 2025.

"This cooperation brings significant savings to craftsmen, especially in the context of the upcoming Fiscalization and Inflation Act. It is up to us to provide them with benefits that can relieve the burden on their business.", emphasizes Dalibor Kratohvil, president of the Croatian Chamber of Crafts.

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