New Guidelines Published Under Fiscalization 2.0:
Advance Payment and E-Invoice Procedures Explained

In line with the Fiscalization 2.0 changes set to take effect on 1. Januar 2026, Croatia has published a guide outlining the most important rules and procedural examples related to e-invoicing and payment processes.

Released on November 24, 2025, this guide focuses on two key areas:

1. The submission of e-invoice payment data.
2. Procedures for e-invoices for advance payments (including issuing, voiding/cancelling, and creating the final e-invoice).

The analyses, examples, and additional explanations intended for all e-invoice issuers are available in the document titled “Fiskalizacija 2.0 primjeri i način postupanja” (Fiscalization 2.0 – examples and methods of procedure). This move aims to ensure full compliance of the country’s electronic invoicing and payment processes with the new legal framework.

https://porezna-uprava.gov.hr/UserDocsImages/Fiskalizacija/Letci/F2_primjeri_20251124.pdf?vel=267824