According to the draft law, issuers and recipients of e-invoices will be required to report, in real-time, invoice data (Croatia’s fiscalization procedure) to the tax administration’s system (fiscalization system).
The fiscalization system checks that all mandatory elements of the reporting have been submitted and whether they have been signed with a valid digital certificate, a practice to be performed for all transaction types (B2B, B2G, and B2C).
The draft also speci…