Mandatory Electronic Invoicing in Croatia
Learn how to get your company ready to exchange documents in accordance with regulations in Croatia with the support of Comarch
Learn how to get your company ready to exchange documents in accordance with regulations in Croatia with the support of Comarch
By the EU Directive 2014/55 and in relation to the law on electronic invoices in public procurement in Croatia, since 2018, public institutions have been obliged to be able to receive and process e-invoices. From July 1, 2019, this obligation was extended, and all suppliers offering goods or services to public entities are required to issue invoices in electronic form.
Invoices are exchanged via the central platform Servis eRačun za državu. The platform serves as a connection point for all participants and helps to provide standardized e-invoices. This platform is also integrated with the Financial Agency (FINA), which is Peppol's access point, thanks to which it is possible to send e-invoices to public administration via this network.
On January 23, 2025, the Croatian Ministry of Finance confirmed that the much-anticipated Fiscalization 2.0 tax reform package is nearing completion. During a conference in Zagreb, the Ministry revealed that the legislative package, which aims to modernize the country's tax system, is in its final stages of development. The new measures are expected to take effect in 2026.
Fiscalization 2.0 will include several significant changes, most notably the introduction of mandatory electronic invoicing. This move is part of a broader effort to streamline financial reporting and enhance the efficiency of the tax system. Additionally, the Ministry plans to roll out FiskAplikacija, a free application that will enable taxpayers to access and review fiscalized data, further supporting transparency and ease of use.
To meet the objectives of the Fiscalization 2.0 project, it is necessary to establish a unified legal framework for the exchange of e-invoices across all business segments. Accordingly, a single regulation under the Fiscalization Act has been proposed to enable comprehensive monitoring of taxpayers. This would replace the existing Fiscalization Act in Cash Transactions and establish a single tax and legal framework for:
The Croatian Ministry of Finance applied for an EU VAT directive derogation decision back in September 2023. Such a decision is necessary since the current shape of the directive prohibits member states from implementing pre-clearance invoicing systems, such as the planned Croatian one.
Timeline for e-invoicing stays as below:
Invoices are exchanged via the central platform Servis eRačun za državu. The platform serves as a connection point for all participants and helps to provide standardized e-invoices. That platform is also connected to Peppol therefore electronic invoices can be sent in such way.
Every e-invoice must comply with the EU standard (presumably EN 16931).
Required storage period is 11 years after end of financial year.
To ensure integrity and authenticity any method is allowed, for instance: Qualified Electronic Signature as a one of example.
