ViDA Croatia 2026-2030 — CTC roadmap and calendar

Croatia approaches the ViDA package (VAT in the Digital Age, Directive (EU) 2025/516 + Regulation (EU) 2025/517) with a rare advantage: its CTC infrastructure has been live for a decade. Fiskalizacija has been operating real-time receipt reporting since 2013, the Fina e-Račun mandate covers 100% of B2G since 2019, and the e-Poslovanje platform opened voluntary B2B in 2024. The Porezna uprava launched in early 2026 a public consultation to align a future B2B CTC on the ViDA timeline. No firm mandate yet.

History — from the 2020 EU presidency to ViDA 2025

Croatia's EU Council presidency in the first half of 2020, under Minister Zdravko Marić, coincided with the COVID-19 outbreak and the early debates on fiscal resilience in Europe. Drawing on its operational experience with Fiskalizacija, Croatia pushed the digital-VAT agenda at ECOFIN Council, contributing to the February 2020 Council Conclusions on "The future of VAT in the EU".

The ViDA package, published by the Commission in December 2022 and adopted in March 2025, picks up part of that logic: mandatory digital reporting by 2030 (DRR), platform-economy responsibility from 2025, extended OSS by 2027. Croatia sees in it a retrospective validation of its 2013-2018 choices and a coherent timeline to open mandatory B2B by 2029.

text vida-croatia-timeline.txt

2018       | Commission action plan "Towards a single VAT area"
           | (COM/2018/293). Croatia backs the digital VAT agenda at
           | the Council.
           |
2020-01    | Croatian EU presidency (H1 2020) — coincides with COVID-19.
           | Minister Zdravko Marić pushes early digital-VAT discussions
           | at ECOFIN Council, leveraging the Fiskalizacija (CTC since
           | 2013) experience.
           |
2022-12    | Commission publishes the ViDA package (COM/2022/701) — a
           | three-pillar reform: DRR (Digital Reporting Requirements),
           | platform economy, extended OSS.
           |
2024-11    | Political ECOFIN agreement on ViDA after final reservations
           | (notably Estonia) lifted. Adoption March 2025 (Directive
           | (EU) 2025/516 + Regulation (EU) 2025/517).
           |
2025-03-11 | ViDA published in the EU OJ. Directive enters force 20 days
           | later. Calendar:
           | - 2025-07: platform rules (short-term rental, VTC)
           | - 2027-01: extended OSS + abolition of B2B €10K threshold
           | - 2030-07: cross-border DRR mandatory (e-invoice + reporting)
           | - 2035-01: convergence of national CTC systems (HR concerned)
           |
2026-Q1    | Porezna uprava launches the public consultation on B2B CTC.
           | Policy document published on porezna-uprava.hr — no firm
           | mandate, but a clear ViDA 2030 alignment signal.
           |
2026-Q4    | Preparation of a draft law amending Zakon o PDV + Zakon o
           | elektroničkom izdavanju računa to extend to B2B and
           | introduce transactional reporting.
           |
2027-2028  | Parliamentary adoption envisaged. Phased implementation
           | over 2028-2029, with a universal mandate targeted for Q3 2029.
           |
2030-07-01 | EU deadline for the cross-border DRR pillar. Croatia must
           | have aligned e-Račun + e-Poslovanje on the ViDA EN 16931
           | schemas.

Governance — Porezna uprava + Ministry + EU

On the HR side, ViDA governance is shared between:

Ministarstvo financija — political lead, legal transposition, EU negotiation.
Porezna uprava — technical pilot, B2B CTC public consultation, system alignment.
Fina — technical operator e-Račun + e-Poslovanje + Fiskalizacija, B2B extension.
APIS IT — hosting and operations of Porezna uprava and NIAS systems.
European Commission (DG TAXUD) — EU coordination and timeline.

The 2026 public consultation is led by Porezna uprava with thematic sessions bringing in ERP vendors (DataLab, Comping, Microsoft HR partners), chambers of commerce (HGK — Hrvatska gospodarska komora), and trade associations (HUP — Hrvatska udruga poslodavaca).

Schema — DRR, Platform, OSS within ViDA

The ViDA package has three pillars; Croatia will need to transpose the DRR (Digital Reporting Requirements) pillar by 2030 with minimal effort thanks to its existing infrastructure.

text vida-pillars.txt

Pillar 1 — DRR (Digital Reporting Requirements)
  -> 2030-07-01 mandatory cross-border
  -> EN 16931 e-invoice within 10 days
  -> near-real-time transactional reporting

Pillar 2 — Platform economy
  -> 2025-07-01 in force (short-term rental, VTC)
  -> platforms become deemed VAT suppliers

Pillar 3 — Extended OSS
  -> 2027-01-01 abolition of €10K B2B threshold
  -> extended IOSS, own-goods transfers
  -> broader single window

Pillar 1 — DRR: mandatory EN 16931 e-invoice cross-border within 10 days, near-real-time transactional reporting.
Pillar 2 — Platforms: since 1 July 2025, short-term rental platforms (Booking, Airbnb) and VTC (Bolt, Uber) become deemed VAT suppliers under certain conditions.
Pillar 3 — Extended OSS: abolition of the €10K B2B threshold on 1 January 2027, own-goods transfer in OSS, IOSS facilitation.

Croatia vs Italy / France / Poland

Country	B2B CTC in 2026	B2B mandate date	Platform
Italy IT	Yes — since 2019	1 January 2019	SdI (Sistema di Interscambio)
Poland PL	Deferred -> 1 Feb 2026 (large) / 1 Apr 2026 (others)	2026 (phased rollout)	KSeF (Krajowy System e-Faktur)
France FR	Preparation — phased rollout	September 2026 / 2027	PPF + PDP
Germany DE	Mandatory reception 2025, issuance 2027-2028	2027-2028	Hybrid — no central platform
Croatia HR	No — voluntary	2028-2029 (target)	Fina e-Poslovanje + Peppol
Finland FI	B2B right (Act 241/2019)	No universal mandate	Finvoice + Peppol

Adoption — prerequisites already in place

Universal identifier — OIB covers 100% of entities. Peppol ICD 0208 active since 2018. No prerequisite missing.
Central platform — Fina e-Račun + e-Poslovanje operational. Universal B2B extension = business parameter, not a technical overhaul.
Format — Peppol BIS 3.0 + HR CIUS e-Račun already EN 16931 compliant. ViDA DRR-compliant without major adaptation.
PKI — Fina + AKD eID certificates cover the ~250K active companies.
Reporting — Fiskalizacija real-time on cash B2C since 2013. Extension to B2B transactional reporting = reuse of battle-tested infrastructure.

Common pitfalls

Expecting a 2026 B2B mandate. False — no mandate in 2026. SaaS and VAN vendors announcing "immediate" rollout are either acting on rumour or confusing with Poland.
Confusing Peppol BIS and HR CIUS e-Račun. Both profiles are EN 16931-compliant but the HR CIUS adds public procurement extensions (budget reference, ordering OIB). The ViDA DRR cross-border pillar will require Peppol BIS, not HR CIUS.
Thinking Fiskalizacija = DRR. Fiskalizacija transmits a compact receipt per RacunZahtjev. ViDA DRR will require the full EN 16931 invoice cross-border. Convergence pending.
Overlooking the platform directive (July 2025). Since 1 July 2025, Booking and Airbnb are deemed Croatian VAT suppliers (25% reduced to 13% for accommodation) on short-term rentals — massively impacting the Adriatic coast and forcing reconciliation with Porezna uprava.
Underestimating administrative slippage. Even with ready infrastructure, the draft law follows the political calendar (Sabor + elections). A 2030-2031 deferral remains possible if negotiations stall.

Foundations

Standards

Flagship messages

Tools