E-invoicing in Croatia
Comprehensive guide to electronic invoicing in Croatia – Legal basis, obligations and practical implementation
In Croatia, the legal basis for electronic invoicing is a combination of EU regulations and national law. Croatia has transposed the relevant EU directives into national law and enacted specific provisions for e-invoicing.
Important Milestones
-
Peppol Integration
Croatia joins the Peppol network, enabling cross-border e-invoice exchange.
-
B2G E-Invoicing Requirement
Mandatory electronic invoicing for all public sector contracts according to EN 16931.
-
Fiscalization 2.0
The new fiscalization law comes into effect on September 1, 2025.
-
B2B E-Invoicing Launch
Starting January 1, 2026, electronic invoicing between companies becomes mandatory.
-
Full Implementation
Small businesses must also issue electronic invoices starting January 2027.
EU Value Added Tax Directive (2006/112/EC)
The EU VAT Directive forms the general basis for electronic invoicing in all EU member states. It allows electronic invoices to be recognized for tax purposes, provided that certain conditions are met:
- Authenticity of origin: The identity of the issuer of the invoice must be ensured.
- Integrity of content: The content of the invoice must not be altered after issuance.
Croatian Value Added Tax Act (Zakon o PDV)
The Croatian VAT Act stipulates that electronic invoices are permitted under the same conditions as paper invoices. E-invoices must contain the same mandatory information and meet the requirements for authenticity and integrity.
Technical Requirements:
- Structured electronic invoices according to European standard EN 16931
- Machine-readable XML format (e.g., UBL 2.1 or UN/CEFACT CII)
- A PDF alone is not recognized as an e-invoice
- Transmission via the national central platform Servis eRačun za državu
2026: Regular Businesses
✓ All VAT-registered businesses
✓ Obligation to issue outgoing invoices
✓ Obligation to receive incoming invoices
✓ Applies to domestic B2B transactions
Technical Implementation:
- Structured XML format according to EN 16931
- Often Peppol BIS 3.0 format (UBL 2.1 syntax)
- Transmission via Servis eRačun or certified information intermediaries
- Real-time fiscalization (reporting to the tax authorities)
- Free web application “Mikro eRačun” for micro-enterprises
Croatia has connected its central platform to the Europe-wide Peppol network. The financial agency FINA has been an officially registered Peppol Access Point since 2018, enabling the forwarding of e-invoices from abroad to Croatia and vice versa.
Advantages of Peppol integration
Cross-border
Exchange with European partners
Validation
Automatic format check
Standardized
UBL 2.1/Peppol BIS 3.0 format
Archiving
Legally compliant storage
Important for businesses
A PDF document is not considered an electronic invoice under the law. The legally binding document is the structured XML file. A PDF can be sent as an additional, human-readable version.
Archiving requirements:
- Ensure the integrity of electronic documents
- Data must be available and unaltered during tax audits
- Audit-proof archiving systems are recommended (e.g., DMS)
- Electronic archiving is sufficient – no paper printouts are required
- Regular backups are necessary to prevent data loss
Other important provisions
B2C sector
There is currently no legal obligation to issue invoices to private individuals as e-invoices. Businesses can continue to use paper or PDF invoices in their business with end customers.
Cross-border
The e-invoicing obligations apply exclusively to domestic business transactions between companies registered in Croatia.
- Invoices to/from abroad are excluded
- Voluntary use via Peppol is recommended
Tax control
The Croatian tax administration has implemented extensive online monitoring systems:
- Electronic reporting of payments
- Monthly e-reporting procedure
Summary
Croatia has a well-developed legal framework for electronic invoicing. E-invoicing has been mandatory in the public sector since 2019. Starting in 2026, a B2B e-invoicing requirement will also apply to domestic business invoices, making Croatia a pioneer in the EU.
Companies must ensure that they have converted their processes to electronic invoicing by the deadline and have access to the central e-invoicing system. Electronic signatures, Peppol-compatible formats, and audit-proof archiving are essential components.
The trend is clearly toward standardization via e-invoicing, both nationally and internationally. Croatian companies that export benefit from the transition, as they can supply international partners using the same system and format.
Create, send and receive electronic invoices – test now for free!
