E-Invoicing in Croatia: Public Consultation Open
Croatia launched public consultation for mandatory B2B and B2G e-invoicing, and a real-time reporting obligation of domestic transactions.
E-invoicing Mandate in Croatia
The Croatian Ministry of Finance has introduced amendments to the Fiscalization Act, proposing mandatory e- invoicing for B2B transactions and extending real-time reporting (fiscalization requirements) to B2B and B2G segments, as well as B2C transactions. The public consultation on this bill is open until 28 March 2025.
According to the proposal, from 1 January 2026:
- All established and VAT-registered businesses in Croatia must issue and receive e-invoices for B2B transactions.
- Non-VAT registered Croatian entities, such as cities, municipalities, and counties, must be able to accept e-invoices.
- B2C fiscalization obligation expands to cover all invoices, regardless of payment method (currently limited to cash and card payments).
- Both issuers and recipients must fiscalize B2B, B2C and B2G e-invoices, by ensuring real-time reporting to the Croatian tax authorities.
Additionally, from 1 January 2027 all those non-VAT registered entities (e.g., cities, municipalities, and counties) will also be required to issue e-invoices.
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.
The draft law is subject to public consultation until 28 March 2025. Once finalized and approved, businesses will need to adjust their invoicing systems to comply with the new regulations. The proposed changes aim to modernize tax compliance and streamline reporting. For more details, businesses can participate in the public consultation and review official updates from the Croatian Ministry of Finance.
Support for Small Businesses in Croatia
To reduce costs for small entrepreneurs, the bill proposes 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.
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.