Electronic Invoicing in Croatia
Is e-invoicing mandatory in Croatia ?
Electronic invoicing is mandatory in Croatia from Jan 1st, 2026, with a staggered implementation.
Who is affected?
All taxpayers in Croatia must issue and receive e-invoices in compliance with the national e-invoicing requirements, per the mandate implementation timeline.
Compliance requirements
Taxpayers must send B2B-invoices using a service provider that delivers the invoice to the buyer, as well as reports invoice data to the government portal. Suppliers must report invoice payments received. Buyers must be able to receive invoices using a service provider and reject invoices (when applicable) through the service provider.
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Key Deadlines
- January 1st, 2026: Mandate applies to all buyers and VAT-registered suppliers.
- January 1st, 2027: Mandate applies to all suppliers
Standards & Platforms
Platform
B2B e-invoices must be submitted using the mandated framework where e-invoicing service providers exchange invoices as well as report to the government portal.
B2G e-invoices are sent to the government portal Servis eRačun za državu.
What formats are required in the Croatia?
Invoices are transferred in an UBL-format compatible with the semantic model EN 16931 implemented through the Croatian CIUS.
Archiving in the Croatia
What are the archiving requirements in the Croatia?
Senders and receivers must retain electronic invoices for a period of 11 years, starting from the beginning of the year in which the invoice was issued. Specific archiving rules apply. The archive must ensure authenticity of origin, completeness of content, and legibility from the moment of issuance until the end of the storage period.
Legal invoice :
For suppliers: Within the e-invoicing mandate, a legal invoice is an invoice issued in the mandate format and that complies with Croatian VAT and Accounting Act requirements, ensuring authenticity, integrity, and legibility.
For buyers: A legal invoice is an e-invoice received from the supplier that meets the same authenticity, integrity, and legibility requirements.
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Key Actions
- Ensure compliance: Submit and receive e-invoices using the mandated infrastructure of service providers, reject invoices (when applicable) and report received payments through your service provider.
- Archive properly: Store all invoices for at least eleven years.
Croatian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2019 |
| B2B | Mandatory | Starting 2026 and 2027 |
Supplier requirement: Croatian suppliers must issue e-invoices and send them using a service provider that reports the data to the government portal. Suppliers must also report on received payments.
Buyer requirement: Croatian buyers must receive validated e-invoices using a service provider and, if applicable, reject the invoice through the service provider.
Archiving requirement: Invoices must be archived for eleven years.
