Croatia has made e-invoicing mandatory for B2B and B2C transactions for all VAT-registered businesses from 1 January 2026, with a second stage extending the requirement to non‑VAT entities on 1 January 2027. The mandate, known as “Fiscalization 2.0”, was implemented in two stages and follows the ordinance published on 17 December 2025. The Croatian Tax Authority has denied reports of system instability and will not grant a grace period.

Mexico’s 2026 Tax Reform introduces significant VAT changes, including non-creditable VAT on insurance claims settled in kind and new digital reporting obligations for platforms. Digital platforms must provide online access to transactional data, upload detailed supplier information daily, and retain records for five years. The reform also removes the ability of Collective Financing Institutions to substitute legal entities for VAT withholding on interest paid to individuals.