E-invoicing in Croatia: Complete Guide

Croatia is joining the growing number of EU countries implementing mandatory e-invoicing. Starting January 2026, businesses operating in Croatia will need to adapt their invoicing processes to comply with new e-invoicing and e-reporting obligations. This guide provides a comprehensive overview of the requirements, timeline, and how to stay compliant under Croatia's new Fiscalization Act.

Latest Updates on Croatia E-invoicing

On 11 June 2025, the Croatian Parliament passed the new Fiscalization Act, replacing the existing Act on Fiscalization of Cash Sales. The updated legislation introduces mandatory electronic invoicing and real-time transaction reporting across all transaction types: B2B (business-to-business), B2G (business-to-government), and B2C (business-to-consumer).

The new law supports Croatia’s “Fiscalization 2.0” initiative, aimed at increasing tax transparency and efficiency. You can consult the official publication of the Fiscalization Act in the Official Gazette (in Croatian).

Are E-invoices Mandatory in Croatia?

Yes, e-invoicing will be mandatory in Croatia. From 1 January 2026, all VAT-registered businesses must issue and receive electronic invoices for domestic B2B transactions. The same obligation already applies to B2G transactions. For B2C sales, electronic invoicing remains optional, but fiscalization becomes mandatory for all payments.

When Will E-invoices Be Mandatory in Croatia?

The implementation follows this timeline:

• 1 September 2025: The new law enters into force; test environments become available.
• 1 January 2026: E-invoicing becomes mandatory for B2B and B2G transactions, as well as e-reporting of those invoices both by the issuer and recipient. Similarly, Croatian businesses not registered in the VAT system must be able to receive e-invoices and report them.
• 1 January 2027: Mandatory issuance and e-reporting of e-invoices extended to non-VAT registered Croatian entities and public sector bodies.

Benefits of E-invoicing for Companies in Croatia

Introducing mandatory e-invoicing brings certain advantages for Croatian businesses, namely access to pre-filled VAT returns and payment status of invoices among others: 

• Pre-filled VAT returns: Reduces administrative workload and increases accuracy. Issuers and recipients of Croatian e-invoices will have access to pre-filled VAT returns based on the information previously reported.
• Status of invoices: Taxpayers in scope will also have information about the payment status of invoices.
• Improved VAT compliance: Reduces errors and enhances transaction traceability.
• Real-time reporting: Prevents tax fraud through timely validation of invoice data.
• Faster payments and streamlined processes: Automation accelerates the invoicing lifecycle.
• Cost savings: Reduced paper handling, storage, and postage costs.

Who Must Issue and Receive E-invoices in Croatia?

All businesses established in Croatia as well as public sector entities will be gradually required to accept and/or issue e-invoices under the new regulation for transactions that are taxable in Croatia.

Which Transactions Require E-invoices?

• Domestic B2B and B2G transactions: E-invoices are mandatory. For B2G transactions, e-invoicing is already mandatory, however, these will be now be subject to e-reporting obligation as well.
• Cross-border transactions: Paper invoicing remains permissible.
• B2C transactions: E-invoicing is optional, but fiscalization or e-reporting is compulsory. Starting 2026, online payments will also have to be reported to the fiscalization system.

How to Issue and Submit E-invoices in Croatia

Issuing e-invoices requires technical infrastructure that enables structured data generation, digital exchange, and real-time reporting. To comply with the new system, businesses must meet several technical and procedural obligations:

• Use e-invoices that are compliant with the EU standard EN 16931 for invoice structure.
• E-reporting of all B2B and B2G invoices by transmitting them electronically to the Tax Authority. This adds to the current fiscalization requirement for B2C transactions. The use of certified service providers or intermediaries is also foreseen in regulation.

What Is the National Platform for E-invoicing in Croatia?

Croatia is implementing a decentralized e-invoicing model. This means that e-invoices will be directly exchanged between entities in scope, while the information will be separately reported by the issuers and recipients. E-invoices can be exchanged via multiple methods, including the Peppol network. The Tax Administration shall verify data from both the issuer and recipient when exchanging e-invoices.

FiskApplication is the Government application for fiscalization and e-reporting. This application will allow entities in scope to view fiscalized data, manage authorizations for the exchange of e-invoices and fiscalization, review invoice statuses, review the pre-filled VAT return for a certain taxation period and enter data for the purposes of fiscalization and e-reporting. Access to this application and management of authorizations is enabled through the National Identification and Authentication System and the eAuthorization system

Businesses may also connect to the Tax Authority via certified service providers (information intermediaries). Additionally, to reduce costs for small entrepreneurs not VAT registered will be able to use a free invoicing app (MIKROeRAČUN) maintained by the Tax Administration. This app will:

• Enable the sending, receiving, and storing of e-Invoices.
• Offer a free archive for invoice storage within the legally required period.

E-reporting Obligations in Croatia

The Fiscalization Act introduces Continuous Transaction Controls (CTC), requiring real-time reporting and acknowledgment of invoice data. E-reporting of the invoice data shall also include the following additional information:

• Due date for payment and supplier’s bank account number
• Six-digit product/service codes (per the Croatian Bureau of Statistics)

Separately, issuers and recipients must also report the following:

• Issuers must report:
  • Any invoices they were unable to issue electronically
  • Status of invoice payment collection
• Recipients must report:
  • Rejected invoices (e.g. price mismatches)

Based on the submitted data, the Tax Authority will generate pre-filled VAT returns for both issuers and recipients.

How Can Marosa Help You?

Marosa is actively monitoring international developments in e-invoicing requirements and offers expert consultation to help businesses prepare for and adapt to upcoming regulatory changes. Our VAT compliance software VATify is progressively incorporating e-invoicing solutions for multiple countries.