Croatia invoice requirements

Croatian VAT obligations for the layout and disclosures to be made on invoices comply with the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Croatian invoices

Croatian VAT invoices must be issued at the time of the taxable supply. Invoices must be stored for ten years. Croatia now permits the use of electronic invoices under certain conditions.

Croatian invoice requirements

Invoices must contain at least the following basic information:

  • Date of issuance
  • A unique, sequential number
  • VAT number of the supplier
  • Full address of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • Unit prices, if applicable
  • A date of the supply if different from the invoice date
  • The net, taxable value of the supply
  • The VAT rate(s) applied, and the amount of VAT broken out by rate
  • The gross, total amount of the invoice

Latest Croatian news

Croatia delays 1% VAT cut till 2020

August 15, 2018

The Croatian Prime Minister, Andrej Plenković, has said that the proposed cut in the standard VAT rate from 25% to 24% may be delayed...

Croatia cuts VAT to 24% 2019

June 19, 2018

Croatia’s Prime Minister, Andrej Plenkovic, has committed to reduce the standard VAT rate from 25% to 24%. The implementation date will be 1 January....

Croatia raises VAT registration threshold

January 5, 2018

The Croatian Ministry of Finance announced a rise in the VAT registration threshold from 1 January 2018. The current annual threshold rose from HRK...