E invoicing in Croatia

Business‑to‑government (B2G) e‑invoicing is already mandatory in Croatia. Under Croatia’s implementation of the EU eInvoicing Directive (2014/55/EU), public sector bodies must receive and process structured electronic invoices compliant with the European standard EN 16931 when issuing or receiving invoices related to public procurement. This requirement has been in place since 2019 for suppliers to public authorities and is managed through Croatia’s national eRačun platform operated by the Financial Agency (FINA). 

Suppliers must issue B2G e‑invoices in structured formats (e.g., UBL or CII aligned with EN 16931) and deliver them electronically — often via a Peppol‑style delivery network or the national Servis eRačun za državu platform.

For business‑to‑business (B2B) transactions, Croatia is introducing mandatory e‑invoicing under its Fiscalization 2.0 reform. Starting 1 January 2026, all VAT‑registered businesses established in Croatia must issue, receive, and report structured electronic invoices for domestic B2B transactions. Paper invoices will no longer be accepted domestically once mandatory compliance begins (with limited exceptions for cross‑border transactions). 

The requirement includes real‑time reporting of invoice data to the Croatian Tax Administration (e‑Porezna), and structured electronic invoices must be aligned with EN 16931‑compliant XML formats such as HR‑CIUS or via Peppol BIS. 

From 1 January 2027, the e‑invoicing mandate extends to non‑VAT-registered entities and additional business types, meaning they too must be able to issue and receive electronic invoices under the system

For business‑to‑consumer (B2C) transactions, Croatian law under Fiscalization 2.0 introduces a broad fiscalisation requirement, which functions similarly to an e‑invoicing clearance model: invoice data for B2C sales (including cash, card, and online payments) must be submitted to the tax authority for validation before the final document is issued. This applies to all B2C invoice types from 1 January 2026. 
 

Although the general electronic invoice mandate for B2C differs from the structured e‑invoicing obligations for B2B and B2G, it requires real‑time transmission of invoice data and inclusion of identifiers (e.g., unique validation codes or QR codes) before the invoice is provided to the consumer.

Croatia’s new e‑invoicing regime under Fiscalization Act 2.0 incorporates real‑time reporting (fiscalisation) of invoice data to the tax authority. As invoices are issued, key data must be electronically transmitted to the Croatian Tax Administration for validation and cross‑checking. This enables tax authorities to monitor transactions in near real time and supports automated VAT compliance features such as prefilled VAT returns. 

Both the invoice issuer and recipient may have reporting responsibilities for reconciliation, rejection notifications, and status tracking, depending on the transaction and system setup.

Noncompliance with Croatia’s e‑invoicing and fiscalisation requirements can lead to penalties once the mandates take effect (from January 2026 onwards). Penalties generally apply for: 

• Failure to issue or receive e‑invoices in the required structured format   
• Failure to transmit required invoice data to the tax authority in real time  
•  Improper use of digital certificates or identifiers  
• Missed reporting deadlines or incorrect invoice data

Authorities are publishing guidance, but penalties will be enforced under Croatia’s Fiscalization Act 2.0 and related regulations once the system is live.