E-invoicing in Croatia

Key facts

Model

Continuous transaction controls / reporting: invoice data is reported to the tax authority in (near) real time or via accredited platforms.

Formats

• EN 16931 with Croatian extension (UBL 2.1)
• UBL 2.1 / CII (B2G)

Network / platform

Information intermediaries / access points registered with the Tax Administration; Servis eRačun za državu (FINA) for B2G

Archiving period

Not stated in the sources we checked

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 1 December 2018B2GIn forcereceive only

   All public procurement entities must accept EN 16931 e-invoices

2. 1 July 2019B2GIn forcesend and receive

   All suppliers to public sector bodies must issue e-invoices via Servis eRačun za državu; also applies below EU thresholds (goods/services under EUR 26,540, works under EUR 66,360) and to direct awards

3. 1 January 2026B2BIn forcesend and receive

   Fiscalisation 2.0: taxpayers established in Croatia and in the VAT system must issue, receive and fiscalise (report) eRačun for domestic transactions; taxpayers outside the VAT system must receive and fiscalise received eRačun

4. 1 January 2027B2BIn forcesend and receive

   Taxpayers outside the VAT system (e.g. flat-rate sole traders, liberal professions) must also issue and fiscalise eRačun

Details and caveats

Fiscalisation 2.0 combines mandatory domestic B2B e-invoicing with near real-time reporting (fiscalisation) of e-invoice data to the Tax Administration. Applies only to domestic transactions between taxpayers established in Croatia; VAT-registered non-residents without seat or residence in Croatia are out of scope. Free MIKROeRačun application is available for receive-only taxpayers that are not public procurement entities. The EC factsheet (last updated Aug 2025) still describes B2B as under consultation; the Croatian Tax Administration guidance (updated 2026) confirms the obligation applies from 1 Jan 2026.

ERP support in Croatia

• Odoo — via access-point provider

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Croatia
• VAT number format for Croatia
• Country code HR (ISO 3166-1)