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Croatia B2B e-invoicing 2026 plans

B2B domestic electronic invoicing to reduce fraud and compliance obligations – January 2026

Croatia is the latest country to announce the role out of mandatory Mandatory structured e-invoicing between VAT registered businesses, supported by the government’s e-Račun platform.

In September 2023, the Croatian government requested permission to derogate from the EU VAT Directive with blocks the mandatory use of e-invoicing. Typically, such approval takes three to six months. Croatia’s Ministry of Finance is aiming for a launch on domestic transactions only of 1 January 2026.

B2G mandatory e-invoicing was introduced in Croatia in 2019.

Authorised e-invoicing agents an option

Third-party e-invoicing partners may also be provided for. The design will include:

  • the establishment of a system for the fiscalization of invoices issued in the economy (B2B);
  • the implementation of a cashless payment system via e-Invoice;
  • an integrated e-archive;
  • unique and advanced online bookkeeping in the VAT system in order to ensure a whole range of benefits for all stakeholders and business entities;
  • simplified tax returns;
  • reduction of the number of required forms (tax bookkeeping);
  • accuracy of tax obligations and their pre-fulfilment with data from the e-Racun platform;
  • transparent business and the possibility of insight into payment terms and compliance with payment terms;
  • current credit checks; and
  • contribution to environmental protection by using a digital instead of a “paper” account archive.

This was announced by Ministry of Finance as being implemented for 1 January 2025 under the tax Projekt Fiskalizacija 2.0. This included a public consultation period, recently completed. However, it now seems one further year will be granted.

It is likely that Croatia’s Ministry of Finance will introduce a full transactional-level live submission of e-invoices, and wants to be able to hold all VAT exchange details. This will enable it to offer complete VAT assessments, including potentially pre-filled VAT returns

The EU is proposing mandating structured e-invoicing for cross-border intra-community supplies from 2028 as part of its VAT in the Digital Age reforms. The pillar covering e-invoicing, Digital Reporting Requirements, will prevent any pre-clearance e-invoicing requirements such as has been introduced by Italy.

Read more about Croatia VAT in our country guide.

 

Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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