What changes in 2026, and what we do about it

1. 1

   eRačun becomes mandatory between businesses

   From 1 January 2026, VAT-registered companies must issue and receive electronic invoices for domestic B2B transactions, and fiscalize them.

   What Clava does

   We build, validate and fiscalize the outgoing eRačun as part of issuing the invoice.

2. 2

   Consumer invoices are fiscalized regardless of payment method

   The old cash-only rule is gone: every invoice issued to a consumer is fiscalized, including invoices paid by bank transfer.

   What Clava does

   Fiscalization is driven by who the customer is, not how they paid — so nothing slips through.

3. 3

   Collections are reported monthly

   Payments received against fiscalized eRačun invoices must be reported by the 20th of the following month.

   What Clava does

   The report is assembled and submitted on schedule, with a second attempt before the deadline if the first one fails.

4. 4

   Cross-border sales follow different rules

   Sales to businesses and consumers outside Croatia are outside Fiskalizacija 2.0, but they still need the right VAT treatment, OSS returns and EC sales lists.

   What Clava does

   The tax engine separates the two worlds automatically and prepares the OSS and ZP filings from your real data.

This page is a summary, not tax advice. Your accountant remains responsible for what you file.