- Croatia requires mandatory B2G e-invoicing and digital reporting (fiscalization of cash transactions B2B, B2C, B2G) for all VAT-registered or resident taxpayers.
- The process involves post-audit e-invoicing and fiscalization of cash transactions, with the Tax Administration of the Ministry of Finance governing the requirements.
- The infrastructure/platform used is Servis eRačun za državu, with Peppol connectivity available.
- B2B, B2C, and B2G transactions are included, with XML format for sending to the platform and PDF format for exchange with buyers/recipients.
- There are no explicit eSignature/seal requirements, and receiving documents in electronic format is mandatory for buyers.
- Storage requirements include archiving abroad with online access, and the archiving period is 10 years after the year to which it pertains.
- There are no SAF-T or other accounting filing obligations.
Source Fonoa
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What is the latest news on E-Invoicing in Croatia
- B2B E-Invoicing Plans: In September 2023, the Croatian government requested permission to derogate from the EU VAT Directive, which initially blocked the mandatory use of e-invoicing. Typically, such approvals take three to six months. However, Croatia’s Ministry of Finance is now aiming for a launch on domestic transactions only by January 2026.
- Key Features:
- The system will include fiscalization of invoices issued in the economy (B2B).
- Implementation of a cashless payment system via e-Invoice.
- An integrated e-archive.
- Unique and advanced online bookkeeping in the VAT system.
- Simplified tax returns.
- Reduction of required forms (tax bookkeeping).
- Accuracy of tax obligations pre-fulfilled with data from the e-Račun platform.
- Transparent business practices and insight into payment terms.
- Current credit checks.
- Contribution to environmental protection by using digital archives instead of paper.
- Future Developments: Croatia may introduce full transactional-level live submission of e-invoices, allowing for complete VAT assessments, including potentially pre-filled VAT returns. The EU is also proposing mandating structured e-invoicing for cross-border intra-community supplies from 2028 as part of its VAT in the Digital Age reforms.
Sources
- RTC
- SNI
- European Commission – Country fact sheets: eInvoicing in Croatia
- Edicom
- Marosa
- SAPeinvoice
- Pagero
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Click on the logo to visit the website
- e also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
