Croatia

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About

General

About

General

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.

Timeline for E-Invoicing Implementation 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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