Taxpayers with seat or residence in Croatia. Foreign suppliers without Croatian establishment and outbound cross-border invoices are out of scope. Ongoing duties: issuer fiscalises in real time; BUYER must fiscalise within 5 working days of receipt; monthly reporting of payments received (by the 20th), of undelivered invoices where the directory lookup failed, and of rejected invoices. VAT return deadline moved to the last day of the following month.
No grace period — enforcement ran from day one, with fines reported in the EUR 2,650–66,360 range for legal entities. The two requirements foreign-owned groups most often miss are the buyer-side 5-working-day fiscalisation duty and the mandatory 6-digit KPD 2025 product classification codes.
2 of 4 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
