eInvoicing and Fiscalisation for Non-Profit Organisations in 2026

eInvoicing and Fiscalisation for Non-Profit Organisations

The new Fiscalisation Act, which came into effect on 1 January 2026, in certain cases applies to Croatian non-profit organisations, depending on whether they are registered for VAT and/or are subject to Corporate Profit Tax (CPT).

What transactions are subject to eInvoicing?

Non-profit organisations are required to receive and/or issue eInvoices (instead of traditional invoices) for all supplies within Croatia to Croatian companies, trades, and other organisations which are registered for VAT and/ or are subject to CPT.

What is considered an invoice?

In the context of the new regulations, an invoice is a document issued when goods or services are provided in exchange for payment.

Examples include registration fees, tickets, event participation, and the sale of goods or services.

On the other hand, membership fees and donations are not invoiced, as no goods or services are provided in return. Such income is not fiscalised; however, it is recorded according to the rules for non-profit organisations.

Key dates and obligations

Below is an overview of the key dates and obligations for non-profit organisations, depending on whether they are registered for VAT and/ or are subject to CPT.

For additional information, please do not hesitate to reach out.