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Croatia comes one step closer to mandating B2B e-invoicing

  • Public Consultation on E-Invoicing Law: The Croatian Ministry of Finance initiated a public consultation on a draft law that mandates e-invoicing and real-time reporting for transactions within the VAT system, requiring both issuers and recipients to report data to the tax administration.
  • Fiscalization Process and Exemptions: The draft law outlines that all transaction types (B2B, B2G, B2C) must undergo a fiscalization procedure, ensuring mandatory reporting elements are submitted and verified with a valid digital certificate, while also specifying exemptions for certain taxpayers.
  • Implementation Timeline: Key proposed dates include system testing starting September 1, 2025, mandatory e-invoicing for B2C transactions from January 1, 2026, and exclusive e-invoicing for all VAT system taxpayers by January 1, 2027, with public consultation open until March 28, 2025.

Source Pagero


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