Fiscalization and eInvoicing for resident and non-resident renters
Starting in early 2026, a new fiscalization system will be introduced, followed by the expansion of mandatory eInvoice issuance in 2027. Although these changes are primarily aimed at businesses and trades, they also significantly affect vacation rental providers — and in very different ways.
1. Private accommodation providers – Lump-sum taxpayers
Private accommodation providers who pay a lump-sum tax per bed and do not keep business books remain outside the new fiscalization and eInvoice systems.
This category includes the majority of accommodation providers in Croatia, so it is important to note that:
- there is no fiscalization of invoices,
- there is no obligation to issue eInvoices,
- there is no obligation to receive eInvoices,
- business operations remain unchanged in 2026 and 2027.
Providers in this category may continue issuing invoices in the same ways as before: manually, through applications, via channel managers, or in PDF format.
2. Accommodation providers who manage business books (independent activity)
For accommodation providers who keep business books and provide rooms or beds to tourists, new fiscalization and eInvoice obligations are being introduced.
Fiscalization obligations – from January 1, 2026
All invoices issued to individuals must be fiscalized, regardless of the payment method. The previous exception, under which bank transfers were not required to be fiscalized, is abolished. As of January 1, 2026, the following must be fiscalized:
- cash payments,
- card payments,
- mobile payments,
- payments made to a bank account.
3. Non-Residents who rent out property in Croatia
Non-residents who own property in Croatia intended for rental but do not have a registered seat, residence, or habitual residence in the Republic of Croatia are subject to a special regime.
Would you like to learn the answers to these and many other accommodation-related questions?
It may be the right time to establish cooperation with an informed and reliable partner who will take care of your property. Contact us to start working together and let us handle your accommodation management concerns.
*mail: info@litto.agency*
