As of January 1, 2026, Croatia is introducing Fiscalization 2.0, a major upgrade to the current fiscalization system. The key change is the mandatory use of electronic invoices (eRačun) for domestic B2B transactions. This reform aims to fully digitize invoicing processes, improve tax transparency, and reduce administrative overhead.
What is eRačun?
An eRačun is an invoice that is created, sent, and received in a structured electronic format. This format allows automatic processing between systems, unlike traditional PDF or paper invoices that require manual input. Because of this, eRačuni must follow a standardized structure that complies with European norms.
From 2026 onwards, all VAT-registered businesses with a registered seat or place of business in Croatia will be required to both send and receive eRačuni for domestic transactions.
The exchange of eRačuni will take place through certified information intermediaries connected to a central platform. These intermediaries ensure secure transmission, proper delivery, and compliant archiving of invoices. System integration with such intermediaries, typically via API, is necessary in order to automate sending and receiving invoices.
Product & Service Classification (KPD 2025)
An important part of the new system is the classification of goods and services. Each invoice item must be assigned a code based on KPD 2025, the Croatian Classification of Products by Activity, which is aligned with the European CPA 2.2 standard. The official KLASUS application can be used to search and verify the correct classification codes. For example, charter services are generally classified under code 77.34.0, while accommodation services fall under 55.10.0. Additional services such as transit logs or cleaning must also be classified accordingly.
When it comes to advance payments, the tax authority does not strictly define a deadline for fiscalization, but it is strongly recommended to follow a “day-for-day” approach. If advance invoices are created later, they can only be fiscalized with the date of entry, not the actual payment date, which may lead to inconsistencies.
In the context of the charter business, it is important to distinguish between different types of invoices. If a Croatian charter company issues an invoice to a Croatian agency in the name of the agent, this is considered a domestic B2B transaction and must be sent through the Fiscalization 2.0 system as an eRačun. However, if the invoice is issued directly to the end customer, it does not fall under the mandatory eRačun requirement.
Overall, Fiscalization 2.0 represents a shift toward a fully digital invoicing environment. Businesses need to ensure that their systems can generate structured e-invoices, that they are connected to certified intermediaries, and that all services are correctly classified.
How to fiscalize Payments?
First thing you need to do is to log in with your user account, navigate to the reservation and create a new payment by clicking on New (1) in the "Payments" tab. The system will prompt you to check the payment ID (2).
If the invoice number is okay, click OK. Enter the amount received (3), click on Print Invoice (4) and choose the language of the invoice.
If you need to issue an invoice for the advance payment to a Croatian company, and if you're a Croatian company too, you need to add the Agency/Client (1) to the reservation. After adding the agency, the steps to creating the new payment and fiscalizing it are the same as mentioned before. The only difference is that now you'll get the window for the Fiscalization 2.0. To send the invoice to your chosen mediator, click on Send to Mediator (2).
How to create and fiscalize invoices for extras paid in base?
Go to the Invoices tab (1) and click New (2). A new window will pop-up. with all the extras payable in the base.
In the new window, go to the "Reservation tab" to adjust if the invoice will be issued to the guest or to the Agency:
After you've adjusted that, go to the tab "Invoice detail", adjust the "Payment method" (3) (Note: if you change a payment method and want the new payment method information to appear: Terms of payment, Banking details and Note - you need to click on Reload details next to the selected payment method) and Apply (4). To create the invoice, click on Create invoice (5):
You'll be prompted to select the date and ID of the invoice:
If everything is okay, by clicking on Ok, the fiscalization window should pop-up and by clicking Yes, the invoice will be fiscalized:
Create and fiscalize the Final Invoice:
If you need to create the final invoice, just open the reservation and select the tab Invoice detail, check if the correct payment method is chosen and click on Create Invoice.
Again, you'll get prompted to select the date and ID of the invoice. After clicking okay, you'll get the fiscalization window, so proceed accordingly.
Please note that with creating the final invoice, the advance payments will be cancelled, so it's important to have the setting "Master invoice generates storno: As separate storno invoices" (Preferences > Reservation > Payments).
In case that something was incorrect on your Final Invoice, you can cancel it by going to the tab Invoices (1), select the invoice (2) and click Storno (3):
A new window will pop-up. To create the Storno, go to the tab Invoice detail (4) and click Create Invoice (5). The steps are the same as above when creating a final invoice.
Please note that you can't create another final invoice through the Invoice detail tab on the reservation. A new final invoice must be issued on the Invoices tab (1). The fastest way would be to select the original Final Invoice (2), click Duplicate (3) and a new window will again pop-up. Edit what needs to be edited so then you can fiscalize it by going to the Invoice detail tab and creating the invoice which will be your new final invoice.
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