Electronic invoicing guide
Croatia
Digital reporting requirements
B2G: Centralized via FINA e-Račun (connected to Peppol).
B2B: Post-audit, moving to real-time reporting with JIR in January 2026.
B2C: Will also be subject to real-time reporting with JIR in January 2026.
The invoice must include a unique identifier (JIR), generated by the authority after the transmission of key metadata, before it can be delivered to the customer.
Obligatory
B2G: Centralised via FINA e-Račun (Peppol-connected).
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Issuing: Mandatory for suppliers to all contracting authorities.
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Receiving: Mandatory for all contracting authorities.
B2B:
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Until Dec 2025: Post-audit model; e-invoicing optional.
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From 1 Jan 2026: Mandatory real-time reporting with JIR for all VAT-registered businesses (issuing & receiving).
B2C:
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From 1 Jan 2026: Mandatory real-time reporting with JIR for VAT-registered businesses.
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From 1 Jan 2027: Extends to all other businesses not in the VAT system, including income/profit taxpayers and budgetary/non-budgetary users.
Authority
Ministry of Economy and Sustainable Development
Platform
B2G: FINA e-Račun/Peppol
B2B: N/A
Format
B2G: UBL 2.1, Peppol BIS
B2B: N/A
Storage time
11 years
Reporting and processes
The U-RA form will no longer be required in its current format.
The new real-time reporting system with JIR will cover all transactions (B2B, B2C, B2G), so the Tax Authority will already receive structured invoice data.
The Tax Authority has announced that the U-RA requirement will be phased out, since it would be redundant once real-time invoice reporting is active.
Upcoming legislative changes
1 Sep 2025
- New Fiscalization Law 2.0 enters into force.
- Test environment (sandbox) opens for e-invoicing & real-time reporting.
1 Jan 2026
- Mandatory e-invoicing for all VAT-registered businesses (B2B and B2G).
- Invoices must follow EN 16931 format with Croatian extensions.
- Real-time submission required; buyers must confirm receipt within 5 days.
1 Jan 2027
- Mandatory for all entities, even those not VAT-registered (e.g. small businesses, local public bodies).
Key Requirements
- Real-time reporting with JIR (CTC)
- Use of Peppol or certified intermediaries
- Digital signature
- Connection to national platform (e-Račun via FINA)
Links of Interest and documents
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