Mandatory Electronic Invoicing in Croatia
Learn how to get your company ready to exchange documents in accordance with regulations in Croatia with the support of Comarch
Learn how to get your company ready to exchange documents in accordance with regulations in Croatia with the support of Comarch
By the EU Directive 2014/55 and in relation to the law on electronic invoices in public procurement in Croatia, since 2018, public institutions have been obliged to be able to receive and process e-invoices. From July 1, 2019, this obligation was extended, and all suppliers offering goods or services to public entities are required to issue invoices in electronic form.
Invoices are exchanged via the central platform Servis eRačun za državu. The platform serves as a connection point for all participants and helps to provide standardized e-invoices. This platform is also integrated with the Financial Agency (FINA), which is Peppol's access point, thanks to which it is possible to send e-invoices to public administration via this network.
Electronic invoicing for B2B transactions is still voluntary but strongly recommended. However, based on the "Fiscalization 2.0 Project", it is planned to introduce mandatory exchange of invoices in electronic form between entrepreneurs. The model chosen by the Croatian government assumes that e-invoicing is based on the government's e-Račun platform and external e-invoicing partners.
The Croatian Ministry of Finance applied for an EU VAT directive derogation decision back in September 2023. Such a decision is necessary since the current shape of the directive prohibits member states from implementing pre-clearance invoicing systems, such as the planned Croatian one. With the application, the Ministry aims to introduce the domestic transaction electronic invoicing at the beginning of 2026.
Invoices are exchanged via the central platform Servis eRačun za državu. The platform serves as a connection point for all participants and helps to provide standardized e-invoices. That platform is also connected to Peppol therefore electronic invoices can be sent in such way.
Accepted format for e-invoicing is UBL 2.1 or CII.
Required storage period is 11 years after end of financial year.
To ensure integrity and authenticity any method is allowed, for instance: Qualified Electronic Signature as a one of example.
