E-invoicing in Croatia: B2B Mandate Coming in 2026

In 2018, Croatia took a big step towards digitalizing its public procurement system by requiring all government agencies to receive and process electronic invoices (e-invoices). Suppliers to these agencies were also mandated to issue e-invoices starting in July 2019. However, e-invoicing between businesses (B2B) remains optional.

The Croatian government aims to modernize its entire tax system through "Fiscalization Project 2.0." This initiative will introduce a new system for e-invoicing, electronic archiving, and online bookkeeping. To achieve this, Croatia has formally requested permission (a derogation) from the European Commission to implement mandatory e-invoicing across the entire country. This would allow them to go beyond the current EU VAT Directive, which only mandates e-invoicing for public procurement.

The Croatian government expects to make B2B e-invoicing mandatory for domestic transactions between resident taxpayers starting January 1st, 2026. However, it's important to note that businesses will need to give their consent to receive e-invoices from their partners. Paper invoices will still be valid for cross-border transactions.

Currently, businesses can voluntarily use the official e-invoicing platform called eRačun. FINA, the e-invoicing authority, acts as a Peppol access point, allowing seamless integration with the eRačun platform. By registering with eRačun, businesses can streamline their e-invoicing and e-reporting processes, as well as exchange electronic invoices with other registered companies.

There’s more you should know about e-invoicing in Croatia – learn more about the new and upcoming regulations.