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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
| Date | Requirement | Details |
| July 1, 2019 | Mandatory for Public Sector Suppliers | E-invoicing became mandatory for suppliers to public entities in Croatia, requiring invoices to comply with the EU standard EN 16931 |
| 2024 (Planned) | Mandatory B2B E-Invoicing | Croatia is expected to introduce mandatory e-invoicing for B2B transactions in line with EU initiatives for VAT harmonization |
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.
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.
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