Fiscalization of invoices and
e-Invoices

In accordance with the Fiscalization Act (Official Gazette No. 89/25), we would like to inform you about important changes in the invoicing and e-Invoicing process at Zagrebačka banka d.d. (hereinafter referred to as the Bank), which will take effect on 1 January 2026.:

1. e-Invoicing of business operators that are residents of the Republic of Croatia will be introduced.
2. All invoices issued to natural persons must be fiscalized, regardless of the payment method or delivery channel.
3. Invoices for currency exchange services provided at branches of the Bank will no longer be issued, however, customers will still be able to obtain invoices for currency exchange fees.

WHAT IS FISCALIZATION

As of 1 January 2026, two types of fiscalization will apply, meaning the obligation to notify the Tax Administration of issued invoices along with relevant details:

a) Existing fiscalization (1.0)

• The fiscalization form that has so far been used in retail will now extend to all invoices issued to natural persons/end consumers, irrespective of the payment method. For the purpose of demonstrating their fiscalization, all such invoices must include the ZKI, JIR and QR codes.

b) New fiscalization model (2.0)

• In this form of fiscalization, the essential components of each e-Invoice to be provided to the information intermediary are extracted and forwarded to the Tax Administration. The fiscalization-related details will be provided twice:
  → initially, at the time of sending the e-Invoice, i.e. as of the time it is received by the fiscalization intermediary from the issuer; and
  → once again by the information intermediary receiving the e-Invoice.
• These two datasets will be matched to check that the invoice has been issued and received in the invoicing process, which is intended to prevent any potential VAT-related fraud.

The Bank will deliver e-Invoices to resident business operators for financial services it provides to them via their selected information intermediaries.

An e-Invoice may only be provided to a natural person being a resident in the Republic of Croatia via an information intermediary. Until 2030, nonresidents will receive paper invoices and, as of 2030, e-Invoicing will become mandatory for all EU-based natural persons.

Invoices for financial services provided to nonresident business operators and users of e-zaba corporate banking and/or m-zaba corporate banking will continue to be delivered via digital channels.

For any further information, please visit the Tax Administration’s website via this link or via the attached PDF document.