Electronic invoicing guide
Croatia
Digital reporting requirements
B2G: Centralized/Peppol
B2B: Post Audit, to be Centralized from January 2026.
B2C: Reporting
Obligatory
B2G: Centralised/Peppol
- Issuing: Suppliers to all contracting authorities
- Receiving: All contracting authorities
B2B: Post-Audit. To be Centralised January 2026.
- Issuing: Voluntary, To be mandatory January 2026 for VAT-registered Bussinesses.
- Receiving: Voluntary, Buyers consent required. To be mandatory January for VAT-registered Bussinesses. 2026.
B2C: To be mandatory January 2026 for VAT-registered Bussinesses, and January 2027 for Businesses not registered in the VAT system – including income and profit taxpayers, as well as budgetary and 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 obligation to submit the U-RA form applies to all taxable persons registered in Croatia for VAT, including non-resident businesses.
Scope of requirements
- All transactions regardless of their value (i.e. there is no threshold)
- B2B and B2G
- Only purchases
- Domestic transactions
- The reporting frequency is monthly or quarterly, depending on the frequency of the VAT return (which is associated with annual turnover)
- Reporting information (Semantic)
- Information must be reported on a transaction-by-transaction basis
- Invoice information to be submitted include the following: Invoice date, Invoice number, Tax rate, Taxable amount, Total amount, VAT amount payable, Trading partner name, Trading partner VAT number
- Reporting format (Syntax) and embedded system
- Data must be submitted using the XML format, via the tax authority’s online portal
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 clearance model (CTC)
- Use of Peppol or certified intermediaries
- Digital signature & unique invoice ID (JIR)
- Connection to national platform (e-Račun via FINA)
Links of Interest and documents
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