Source: https://rivet.global/blog/croatia-fiscalization-2-b2b-e-invoicing-2026
Published: 2026-09-20 · Updated: 2026-09-20 · By William Sunjo M.

# Fiscalization 2.0: Croatia's B2B e-invoicing since 1 January 2026

Croatia's Fiscalization Act made B2B e-invoices and their reporting mandatory from 2026. Who is covered, the timeline, and what applies to foreign clients.

## Key takeaways

- Croatia's new Fiscalization Act requires VAT-registered businesses to issue structured e-invoices for domestic B2B transactions from 1 January 2026.
- E-invoice data is fiscalized, meaning reported to the Tax Administration, as part of the exchange.
- Businesses outside the VAT system must be able to receive e-invoices from 2026 and issue them from 2027.
- Croatia has used the euro since 2023, so euro-area clients pay by SEPA without conversion.

A Zagreb engineering firm sends invoices to Croatian clients through an information intermediary as structured e-invoices, and each one is fiscalized as it travels. Invoices to clients in Slovenia, Germany and the UK go out as PDFs. Since January 2026 the firm has kept two invoicing tracks, and its accountant watches both.

## From cash registers to business invoices

Croatia introduced fiscalization in 2013 for cash transactions: every receipt was reported to the Tax Administration in real time. The new Fiscalization Act, often called Fiscalization 2.0, extends the idea to invoices between businesses.

From 1 January 2026:

- VAT-registered businesses established in Croatia must issue structured e-invoices for B2B transactions with each other,
- e-invoice data is fiscalized, reported to the Tax Administration,
- businesses outside the VAT system must be able to receive e-invoices.

From 2027, non-VAT businesses must issue them too.

## How it works

E-invoices follow the European standard EN 16931 and are exchanged through information intermediaries, service providers that send, receive and report invoices for you. The tax administration provides a basic option for smaller businesses. Your accounting software likely connects to one already.

## Foreign clients

The domestic mandate covers transactions between Croatian businesses. Invoices to clients abroad follow separate reporting rules. The format sent to the client can stay as agreed, usually PDF. VAT rules apply as usual: no Croatian VAT on most services to EU businesses, with both VAT numbers and the reverse charge wording, and the sale in your EU sales list.

## Getting paid

Croatia joined the euro on 1 January 2023, so euro-area clients pay a Croatian IBAN by SEPA without conversion. Clients elsewhere are different. A UK client pays euros by international transfer after converting, or pays pounds that your bank converts. A US client sends an international wire that can arrive short.

## Paying into Croatia: the local rail

| What | Detail |
|---|---|
| Local rail | SEPA Instant Credit Transfer |
| Run by | European Payments Council scheme, run by each bank |
| Settlement | Under ten seconds, 24/7 |
| Published fee | By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer |

Source: [European Payments Council: SEPA Instant Credit Transfer](https://www.europeanpaymentscouncil.eu/what-we-do/sepa-instant-credit-transfer). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

Rivet is not an information intermediary and does not fiscalize invoices. A Rivet business account handles foreign collections: US account details in the company's own name on every plan and, from the Growth plan, euro details with an IBAN and sterling details. Payments are matched to invoices, and balances can be held or converted at a rate shown before you confirm. Rivet is not a bank; regulated partner institutions hold the funds.

## Questions

### Who must issue e-invoices in Croatia from 2026?

VAT-registered businesses established in Croatia, for transactions with other such businesses. Non-VAT businesses must be able to receive them in 2026 and to issue them from 2027.

### What format do Croatian e-invoices use?

A structured format based on the European standard EN 16931, exchanged through information intermediaries, with data reported to the Tax Administration.

### Do invoices to foreign clients go through the system?

Domestic B2B e-invoicing covers Croatian counterparties. Invoices to foreign clients follow separate reporting rules; check the current requirements with your accountant.

### Has the euro changed how foreign clients pay?

Euro-area clients now pay euros to euros. Clients in the UK, US and elsewhere still pay in their own currencies.