Skip to content
Country Profiles

E-Invoicing in Croatia

E-Invoicing in Croatia

Achieving Compliance in Croatia: An overview with mySupply

All B2G e-invoice exchanges are controlled through the central e-invoice platform, Servis eRačun za državu, in Croatia. The eRačun platform is connected to the Financial Agency (FINA), which is a Peppol Access Point (AP) allowing Peppol members from other countries to send e-invoices to Croatia. This not only streamlines the process but also enables standardization of e-invoicing through the Access Point for public entities.

E-invoices sent via Peppol do not require electronic signatures.


Croatia’s e-invoicing legislation is based on EU Directive 2014/55/E. In Croatia, mandatory B2G legislation has been in place since 2019. This means that Croatian businesses acting as suppliers to the Croatian public sector are required to send electronic invoices and credit notes.

Additionally, on January 27, 2023, the Tax Administration under Croatia’s Ministry of Finance launched the “Fiscalization 2.0” project. Financed through the National Recovery and Resilience Plan program, the project aims to enforce mandatory electronic invoice exchanges among entrepreneurs. Its final product will be an implemented e-invoicing platform with an integrated e-archive and advanced online accounting within the VAT system to enhance efficiency and drive digitalization among small entrepreneurs.

The project follows this schedule:

  • January 18 to February 17, 2023: The project began with the Tax Administration’s investigation to gather information from taxpayers.
  • December 2024: The implementation phase is scheduled to conclude.
  • 2025: As a result of the project, it is estimated that B2B e-invoicing will be implemented by 2025.

What Can Be Exchanged?

  • Peppol BIS 3.0
  • UBL 2.1

How Are Electronic Business Documents Exchanged?

  • Peppol
  • FINA eRačun

Tax Reporting / Tax Clearance

According to Article 165 of the Value Added Tax Regulation, Croatia introduced an obligation in January 2019 to electronically submit the register of purchase invoices (referred to as the U-RA form) in connection with VAT reporting. Before its introduction, no reporting requirements were in place.

The obligation to submit the U-RA form applies to all taxable persons registered for VAT in Croatia, including non-resident companies.

All taxable persons registered for VAT in the country, including non-resident companies, are subject to the reporting requirement on a monthly or quarterly basis, depending on the frequency of VAT reporting. Only national purchases related to B2B and B2G transactions need to be reported:

Scope of requirements:

  • All transactions regardless of their value (i.e., there is no threshold)
  • B2B and B2G
  • Purchases only
  • National transactions

Archiving Requirement

There is an 11-year archiving obligation for electronic invoices and credit notes.

Relevant Initiatives and Measures in Croatia

The Ministry of Economy and Sustainable Development has launched several initiatives to promote the use of e-invoicing in Croatia. Among these are various workshops held throughout Croatia.

Latest news

Wed 17. April 2024 | Legislation

Nordic ViDA pilot phase 2

We are proud to have been selected to participate in the next phase of the

About mySupply
Tue 12. March 2024 | About mySupply

New mySupply satellite office in Vejle

1 March 2024 our new office in Vejle opened. This new location enables us to

About mySupply
Mon 04. March 2024 | About mySupply

mySupply is approved as SKI supplier

We have been included in SKI’s dynamic procurement system under the framework agreement 02.06 Standard

Wed 21. February 2024 | Legislation

Update on OIOUBL 3

Here you can read all about what we know at this point about the expected

Tilmed dig vores nyhedsbrev

Vi udsender jævnligt nyhedsbreve om tendenser og udviklinger inden for elektronisk fakturering og forretningsoptimering, produkter og løsninger samt fortællinger fra vores arbejde og seneste referencer