Regulatory updates - Croatia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Croatia requests EU derogation to mandate countrywide B2B e-invoicing
The Croatian Ministry of Finance requested the EU derogation to introduce countrywide mandatory B2B e-invoicing from 1 January 2026.
Latest progress of the Fiscalisation 2.0 project
More information has become available, since Croatia announced the Fiscalisation 2.0 project.
Croatia announces new project for mandatory e-invoice exchange within the business sector
In order to prevent VAT fraud and increase efficiency in the economy, the Croatian Tax Administration launched the project “Fiscalization 2.0”, which aims to introduce a new system for e-invoicing, e-archiving and advanced online bookkeeping.
Croatia mandates B2G e-invoicing as of 1st July 2019
Croatia has become one of the first countries to fulfil the April 2019 deadline of the EU directive 2014/55.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FINA e-Račun/Peppol
– B2B: N/A
Mandatory Format:
– B2G: UBL 2.1, Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
11 years
Archiving Abroad:
Allowed under conditions