Croatia B2B e-invoicing & e-reporting update

Since 1 January 2026, structured e-invoices and simultaneous reporting to the Tax Administration are required for most domestic transactions involving VAT-registered businesses.

Fiscalisation Act launches domestic e-invoicing and e-reporting

The framework is based on the new Fiscalisation Act (Official Gazette 89/2025), adopted in June 2025 and effective from 1 September 2025. The reform is phased by taxpayer category:

• 1 January 2026 – Mandatory e-invoicing and real-time e-reporting for all domestic B2B and B2G transactions involving VAT-registered taxpayers. Non-VAT registered businesses and public bodies must be able to receive e-invoices.
• 1 January 2027 – Full extension of scope. Small businesses outside the VAT system and public entities must also issue e-invoices.
• 1 July 2030 – intra-community supplies between Croatia and other EU member states subject to e-invoicing and e-reporting obligations.

There is no general post-implementation grace period for VAT-registered entities.

Transactions with Croatian e-invoicing

Domestic B2B

All domestic B2B invoices between Croatian taxpayers must be issued in structured electronic format. Paper invoices are not permitted for in-scope transactions except in limited fallback situations.

In parallel with issuing the invoice to the buyer, the supplier must transmit prescribed invoice data electronically to the Croatian Tax Administration. This reporting occurs simultaneously with issuance.

The buyer must report receipt of the invoice to the Tax Administration within five days, enabling cross-verification of transaction data.

B2G

Electronic invoicing in public procurement has been mandatory since 2019 under a separate legal framework. Suppliers to public bodies already issue structured e-invoices via the national Servis eRačun platform operated by FINA.

From 1 January 2026, these B2G invoices must also be reported in real time to the Tax Administration under Fiscalization 2.0 rules. Public bodies must be able to receive e-invoices from 2026 and will be required to issue e-invoices for their own transactions from 2027.

B2C

Issuing electronic invoices to consumers is not mandatory. Businesses may continue issuing paper receipts or standard consumer invoices.

However, real-time fiscal reporting applies to all B2C transactions regardless of payment method. This extends Croatia’s existing fiscalization regime beyond cash transactions to include card and online payments.

Cross-border transactions

Invoices issued to foreign customers, including intra-EU supplies and exports, are not currently subject to the domestic e-invoicing and real-time reporting mandate. This will change July 2030 with the ViDA Digital Reporting Requirements.

Taxpayers subject to Croatian mandate

VAT-registered established businesses

All businesses established in Croatia and registered for VAT must issue and receive e-invoices from 1 January 2026. This includes companies and sole traders within the VAT system.

Non-VAT registered businesses

Entrepreneurs and micro-entities outside the VAT system must be capable of receiving e-invoices from 2026. They will be required to issue e-invoices from 1 January 2027.

To support smaller entities, the Tax Administration provides a free web application (“Mikro e-Račun”) for issuing, transmitting and archiving compliant e-invoices.

Public entities

Public bodies must receive e-invoices from 2026 and issue them from 2027, even where they are not VAT-registered.

Non-established businesses

The mandate primarily targets businesses with a registered office, permanent establishment, or habitual residence in Croatia. Foreign companies without establishment are generally outside scope unless operating through a Croatian fixed presence.

EN 16931 format and data requirements

Croatian e-invoices must comply with the European standard EN 16931. They must be issued in structured XML format, using accepted syntaxes such as UBL 2.1 or UN/CEFACT CII. The XML file constitutes the legally valid invoice.

Required invoice content includes:

• Invoice number, date and exact time of issuance
• Unique invoice identifier
• Seller and buyer identification details (including OIB tax number)
• Description of goods or services
• Six-digit product/service code under the national classification (KPD)
• Taxable amounts per VAT rate
• VAT rate and VAT amount
• Payment method and due date
• Seller’s bank account details
• Reference to any corrective or linked invoice

Each invoice must include a qualified electronic signature or seal linked to the issuer’s tax identification number. Security elements ensure authenticity and integrity.

Decentralised exchange 5-corner model

Croatia applies a decentralized invoice exchange combined with simultaneous reporting to the Tax Administration – a 5-corner Peppol model.

• The supplier issues the structured e-invoice to the buyer via an agreed channel (e.g. Peppol network, certified intermediary, or other electronic exchange method).
• At the same time, prescribed invoice data is transmitted electronically to the Tax Administration.
• The buyer must report receipt of the invoice within five days.
• Monthly reports must be submitted by the 20th of the following month covering:
  • Payments received
  • Undelivered e-invoices
  • Rejected invoices

The Tax Administration operates an address directory (AMS) to manage routing information for recipients. If a buyer is not registered in the directory, a paper invoice may be issued as fallback, but the transaction must still be reported electronically.

Croatian e-invoice archiving requirements

Electronic invoices must be retained for at least 11 years from the end of the year of issuance. Storage must ensure:

• Integrity (no alteration)
• Authenticity
• Legibility
• Accessibility to the Tax Administration upon request

Electronic archiving is sufficient. Businesses may store invoices electronically within the EU, provided they can ensure access for Croatian authorities. The free Mikro e-Račun application includes compliant archiving functionality for small taxpayers.

E-invoicing penalties

Penalties apply for non-compliance, including:

• Failure to issue mandatory e-invoices
• Failure to transmit invoice data in real time
• Failure by buyers to report receipt within five days
• Failure to submit monthly reports
• Improper use of digital certificates or security elements
• Refusal to accept valid e-invoices

Fines vary depending on the size of the entity and severity of the breach. There is no announced enforcement deferral.

EU ViDA intra-community e-invoicing & e-reporting

Croatia is subject to the EU VAT in the Digital Age e-invoicing. The EU has agreed mandating structured e-invoicing for cross-border intra-community supplies from July 2030 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.

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