Country and European Union News February 2026

26 February 2026

Croatia introduces electronic invoicing for resident companies from January 2026

Croatia has become the latest EU country to introduce mandatory electronic invoicing for business‑to‑business (B2B) and business‑to‑government (B2G) domestic transactions undertaken by resident companies. From 1 January 2026, all VAT‑registered businesses established in Croatia must issue and receive structured e‑invoices for domestic B2B and B2G transactions, with real‑time reporting to the Croatian Tax Administration.

Under this new regime, resident VAT‑registered businesses must report their sales through the country’s new Peppol‑based e‑invoicing system, rather than sending invoices directly to customers. The platform forms part of Croatia’s Fiscalization 2.0 reforms, requiring parallel transmission of invoice data both to the tax authorities and customers at the time of issuance.

This requirement will be extended to non‑VAT‑registered businesses and public bodies from 1 January 2027.

Greece delays the implementation of mandatory electronic invoicing to March 2026

Greece has postponed the start of mandatory B2B electronic invoicing to 2 March 2026, with a soft-landing period until 2 May 2026 for the first wave of large taxpayers.

The new regime will apply to resident businesses selling to VAT registered customers in Greece, as well as to export sales to non-EU markets. Implementation will be phased as follows:

• From 2 March 2026: Large resident companies with revenues above €1 million in 2023.
• From 1 October 2026: All remaining resident taxpayers.

Once in force, affected businesses will be required to report their sales to the Greek tax authorities through the myDATA electronic accounting and transaction reporting system, rather than issuing invoices directly to customers. During the soft-landing period, companies may continue to use their existing accounting and invoicing systems in parallel with the new requirement.