Electronic invoice in Croatia

In Croatia, the legal basis for electronic invoicing is a combination of EU regulations and national laws. The key legal foundations are as follows:

1. EU VAT Directive (2006/112/EC)
   The EU VAT Directive provides the framework for electronic invoicing across the EU member states, including Croatia. Article 232 of the Directive allows member states to accept electronic invoices as long as their authenticity (i.e., the sender’s identity) and integrity (i.e., the invoice content) are ensured by appropriate means. This creates a unified legal structure for electronic invoicing within the EU.
2. VAT Act (PVM įstatymas)
   Croatia’s VAT Act governs the collection of VAT and includes provisions for electronic invoicing. This law allows electronic invoices to be issued under conditions that ensure authenticity and integrity, similar to EU standards. It aligns with EU directives on the recognition of electronic invoices and ensures that these invoices comply with national tax regulations.
3. Regulation on Electronic Invoicing in the Public Sector (Elektroninių sąskaitų faktūrų išrašymo ir jų pateikimo tvarka)
   This regulation sets the legal framework for electronic invoicing in the public sector in Croatia. It requires that invoices to public authorities be submitted in a structured, standardized electronic format. This regulation aligns with EU practices and ensures that invoices comply with specific technical and legal requirements for public procurement.
4. Electronic Signatures and Their Importance
   Electronic signatures play a crucial role in ensuring the authenticity and integrity of electronic invoices. Croatia accepts advanced electronic signatures (AES) and qualified electronic signatures (QES), in line with the EU’s eIDAS Regulation, which governs the use of electronic signatures across member states.
5. Archiving of Electronic Invoices
   Croatia, like other EU member states, has specific rules for the archiving of electronic invoices. These invoices must be stored for at least 11 years, ensuring that they remain accessible, legible, and secure during the retention period. The Croatian tax authority requires businesses to maintain proper archives for electronic invoices to comply with tax laws.
6. Peppol and the Croatian eInvoicing Platform
   Croatia is connected to the Pan-European Public Procurement Online (Peppol) network, which facilitates the electronic exchange of invoices between businesses and public authorities. Peppol ensures that invoices comply with EU standards for electronic invoicing. Croatia also operates its own eInvoicing platform that supports the exchange of electronic invoices between businesses and the government.
7. Other Relevant Regulations
   In addition to the above, there are other national regulations and technical standards that govern electronic invoicing in Croatia. These regulations ensure that invoices are issued and transmitted in compliance with national tax laws and EU standards, further streamlining the invoicing process.

Summary of Legal Frameworks in Croatia:

• EU VAT Directive (2006/112/EC): Guidelines for the recognition and acceptance of electronic invoices across the EU.
• VAT Act (PVM įstatymas): Croatian law on VAT and electronic invoicing compliance.
• Regulation on Electronic Invoicing in the Public Sector: Legal framework for invoicing public authorities.
• Electronic Signatures: Legal standards for electronic signatures ensuring authenticity and integrity.
• Archiving of Electronic Invoices: Requirements for storing electronic invoices for at least 11 years.
• Peppol and Croatian eInvoicing Platform: Use of EU standards for public procurement and government-related invoicing.

Conclusion:

In Croatia, electronic invoicing is recognized both in the private and public sectors, ensuring compliance with both national and EU laws. The legal framework includes EU directives, national regulations, and specific provisions for public sector invoicing. The use of electronic signatures, archiving rules, and the Peppol network ensures that electronic invoices are secure, standardized, and legally compliant.

For further information on Croatia’s eInvoicing platform, visit the Croatian Tax Administration’s website or relevant government resources.