Below is an overview of the key new provisions of the Fiscalization Act:
Technical Innovations and Digitalization
The fiscalization of eInvoices will be conducted through a software solution that automatically extracts the necessary data from the eInvoice, allowing for its validation and submission to the Tax Administration system.
Additionally, eReporting will be introduced – a new digital channel for submitting data on issued, received, rejected, and paid eInvoices. This will enable the Tax Administration to track the status of invoices in real time. The Tax Administration plans to launch FiskApp, a unified platform for managing fiscalization and eReporting.
It is particularly important to note that the Tax Administration has invited all taxpayers to harmonize their internal product and service codes with the National Classification of Products by Activity of the Republic of Croatia 2025 (KPD 2025) by the end of 2025.
To ensure the smooth technical implementation of the Act, the Tax Administration has published technical specifications for eInvoices and eReporting on its official website, providing the foundation for the development and adaptation of IT systems by all taxpayers.
Recommendation for Entrepreneurs
Given the scope of the announced changes and their impact on daily operations, we recommend that all entrepreneurs conduct a timely analysis and adjustment of their IT systems, align internal records of goods and services with the Classification of Products by Activity (KPD 2025) by the end of 2025, and educate their employees about the new obligations.
Please keep in mind the fact that legislation tends to change frequently. This article is therefore necessarily based on our understanding and correct interpretation of the law and practice at the time of issuing this article. This article will not be updated due to changes in legislation that occur after this article is issued.