Croatia published the Law on Fiscalization in the Official Gazette on 13 June 2025, which establishes comprehensive regulations on electronic invoicing (e-invoicing) and transaction recording requirements. With regard to e-invoicing, the law provides that an "e-invoice issuer" includes:
- VAT-registered taxpayers with a registered office, domicile, or habitual residence in Croatia;
- Non-VAT-registered taxpayers with a registered office, domicile, or habitual residence in Croatia, including sel…