Croatia’s New Fiscalization Law: Transition to Digital Tax Processes Projekt Fiskalizacija 2.0 / eRačun Introduction Croatia is taking significant steps toward improving the efficiency of its tax inspection processes in the digital world. Starting in 2025, mandatory e-invoicing and e-reporting systems for businesses will mark a major shift in the country’s tax processes. These new regulations will ensure that commerce becomes more transparent, faster, and traceable, making it easier for businesses to meet their tax obligations. The E-Fiscalization Process in Croatia Croatia began implementing e-invoicing in 2019 for transactions with the public sector (B2G). This move allowed the tax administration to verify transactions faster and more efficiently in the digital space. By 2025, this system will expand to include business-to-business (B2B) and business-to-consumer (B2C) transactions, marking a significant digital transformation in the country’s tax reporting. At the heart of this transformation is the new Fiscalization Law, which was approved on June 13, 2025, and will take effect on September 1, 2025. Known as