Croatia

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Regulated under the EU Directive 2014/55/EU, mandating e-invoicing for public procurement. National frameworks promote efficiency, transparency, and compliance in public and private sectors.

Implementation of mandatory e-invoicing in Croatia

Croatia e-invoicing timeline Croatia is introducing mandatory e-invoicing for B2B:
  • July 1, 2019: E-invoicing became mandatory for suppliers to public entities in Croatia. All invoices must comply with the EU standard EN 16931 and be submitted via the government platform (Servis eRačun za državu).
  • September 1, 2025: A voluntary onboarding phase begins for B2B e-invoicing and real-time e-reporting. Businesses can start testing the new system and connect to the platform early.
  • January 1, 2026: Mandatory B2B e-invoicing goes live for all VAT-registered businesses. Suppliers must issue e-invoices for domestic B2B transactions and report invoice data in real time to the tax authority via Fiskalizacija 2.0.
  • January 1, 2027: The e-invoicing and reporting mandate is extended to all businesses, including those not registered for VAT. All companies must issue and receive structured e-invoices.

Who needs to issue e-invoices in Croatia?

E-invoicing in Croatia is required for:
  • Public Sector Suppliers: Required for all suppliers providing goods or services to public entities.
  • B2B Transactions: Expected to become mandatory in 2024 for private sector businesses.
  • Exporters: Required for cross-border transactions involving EU VAT reporting.
  • Non-Resident Businesses: Must issue e-invoices for transactions with Croatian public entities if VAT registered in Croatia.

E-Invoicing vs. E-Billing

Aspect
E-Invoicing
E-Billing
Purpose
Compliance with Croatian and EU regulations
Informal and internal transactions
Format
Structured XML via certified platforms
Non-regulated formats
Usage
B2B and B2G transactions
Customer relationship and record-keeping

Key features of Croatia’s e-invoicing system

Croatia’s e-invoicing system involves:
  • Submission via Certified Platforms: Invoices are processed through platforms authorized by FINA.
  • Validation: Ensures compliance with mandatory tax fields and regulations.
  • Archiving: E-invoices must be stored electronically for 10 years under Croatian tax laws.
Ready to implement seamless e-invoicing for your business? Request a personalized fee quote tailored to your needs today and start your journey toward you business improvements!

E-Invoicing dataset

E-invoices in Croatia include the following critical data:
  • Buyer/Seller IDs: OIB (Personal Identification Numbers).
  • Invoice Details: Number, issue date, and payment terms.
  • Goods and Services: Descriptions, quantities, unit prices, and VAT details.
  • Taxes: Applicable VAT rates and amounts.
  • Transaction Info: Total amount, currency, and payment method.
  • Delivery Info: Date and location.

E-invoicing across transaction types

  • B2B: Expected to become mandatory in 2024. Enhances VAT compliance and reduces errors for domestic and cross-border transactions.
  • B2C: Not mandatory but encouraged for transparency and process optimization.
  • B2G: Mandatory since 2019. Must comply with EU EN 16931 and be submitted via certified platforms.

Penalties for Non-Compliance

Non-compliance with Croatia’s e-invoicing regulations may result in:
  • Invoice Rejections: Non-compliant invoices may delay payments.
  • Fines: Penalties for failing to meet public procurement requirements.
  • Legal Risks: Increased audits and reputational damage for repeated violations.
Stay ahead of the e-invoicing regulations with our easy-to-use platform. Book a free demo today and see how we can help you streamline your invoicing process while ensuring full compliance with Croatia's e-invoicing laws
April 14, 2025 281
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