e-Invoicing in Croatia: Timeline, Guidelines, Process, and Steps for Implementation

Croatia is moving towards a fully digital e-invoicing system for the sake of greater tax compliance and business efficiency. It was first initiated on 1 December 2018 for B2G transactions. Public authorities were obligated to accept and process e-invoices in Croatia, while suppliers from 1 July 2019 were mandated to send structured e-invoices according to the European standard (EN 16931). 

Moving forward from 1 January 2026, e-Invoicing for B2B transactions will come into the picture as a part of the Fiscalization Project 2.0. This project aims to rationalize tax procedures, decrease fraud, and enhance a more efficient business environment. This guide provides a comprehensive overview of e-invoicing in Croatia, implementation timeline, guidelines, and e-invoicing steps for businesses to ensure compliance and capitalize on the benefits of e-invoicing in Croatia.

What is e-Invoicing in Croatia?

e-invoicing in Croatia refers to the electronic issuance, transmission, and storage of invoices in digitally structured form. It is governed by the Ministry of Economy as per the EU Directive 2014/55/EU and is compliant with the European standard (EN 16931). Since 2019, e-invoicing has been compulsory for B2G transactions through the central platform, Servis eRačun za držav, operated by FINA. From 2026, Croatia will impose this on B2B transactions under its Fiscalization Project 2.0. Businesses must use PEPPOL BIS 3.0 or XML formats in order to remain compliant and facilitate seamless data sharing with tax authorities.

e-Invoice Implementation Timeline

Croatia has gradually expanded e-invoicing requirements, starting with e-invoicing implementation in B2G transactions and moving towards full-scale B2B adoption.

e-Invoicing Process in Croatia

Here are the key steps involved in the Croatia e-invoicing process: 

1. Registration: Companies have to register on Servis eRačun za državu, Croatia's central e-Invoicing platform, in order to receive and send e-invoices.
2. Selecting an e-invoicing Provider: Select a certified e-invoicing service provider who is linked to the FINA Central Platform or a Peppol Access Point.
3. Generating e-invoices: 

• Use an ERP system, invoicing software, or an e-invoicing platform.
• Make sure e-invoices are EN 16931 standard compliant.
• Peppol invoices don't require an electronic signature.

4. Sending e-invoices: Issue e-invoices using Servis eRačun za državu or Peppol. B2G invoices have to be sent electronically.
5. Receiving e-invoices: Public authorities have to receive e-invoices through Servis eRačun za državu. The rest of the companies can receive e-invoices through an e-invoicing provider, based on their consent. 
6. Invoice processing: Automated or semi-automated processing, according to the recipient system's capabilities. No bilateral agreements are needed; registration on a platform is enough.
7. Archiving: e-invoices need to be retained for at least 11 years. 

e-Invoicing Compliance Guidelines

Follow these key points to ensure compliance with e-invoice guidelines  in Croatia:

1. Direct Submission: Suppliers are permitted to send e-invoices to public authorities directly but must include a secure digital signature.
2. Using Servis eRačun za državu: Alternatively, suppliers can submit invoices via the FINA-operated portal, which does not require a digital signature. 
3. Functions of FINA’s eInvoice Service: The major functions of this portal include invoice submission & digital signing, timestamping & forwarding to public bodies, certificate of receipt & status updates, archiving & searching eInvoices, and matching e-invoices with payment orders.
4. Mandatory e-Invoice features: E-invoices should follow these mandatory guidelines such as must comply with directive 2014/55/EU, format should be Oasis UBL 2.1, and B2B transactions can be reported in XML or PEPPOL BIS 3.0. 
5. Archiving Compliance: e-invoices must be archived in accordance with Croatian law for at least 11 years.

Who Needs to Comply with e-Invoicing in Croatia?

As of 2025, e-invoicing is mandatory for all public procurement transactions (B2G). This includes any business or supplier issuing invoices to public authorities under public procurement contracts. 

Benefits of e-Invoicing in Croatia

Here are the multiple benefits of e-invoicing in Croatia: 

• Faster Processing: Automates billing and minimizes manual labor and errors.
• Cost Savings: Saves on printing, storage, and shipping costs.
• Regulatory Compliance: Complies with Croatian and EU invoicing regulations.
• Increased Transparency: Increases tax reporting and minimizes the risk of fraud. Allows for VAT fraud prevention through electronic records.
• Secure and Reliable: Reduces invoice tampering and ensures authenticity.

How can ClearTax help a business with e-Invoicing in Croatia?

ClearTax, a reliable e-invoicing solution provider, assists companies to meet Croatia's e-invoicing mandate by:

• Smooth ERP & POS Integration: Automated invoice creation and sending to the Servis eRačun za državu platform.
• Real-time Compliance Verification: Validates invoices according to Croatian e-invoicing and VAT regulations.
• Cloud-Based e-invoicing Platform: Eases invoice tracking, reconciliation, and management. 
• Automated Reporting & Compliance Notifications: Reduces the likelihood of errors, late filing, and non-compliance penalties.

Conclusion

Croatia, via its Peppol-linked platform operated by the Ministry of Economy, has fully adopted the European e-invoicing standard (EN 16931) for public procurement. All public authorities have been required to receive and process structured e-invoices via Servis eRačun za državu since 2018. There is a testing period for B2B e-invoicing in 2025, mandatory rollout to be activated in January 2026 for VAT registered taxpayers and January 2027 for other business entities, even not-VAT-registered. ClearTax makes this transition easy with automated procedures, real-time compliance checks, and seamless integration, so companies are compliant with e-invoicing in Croatia while optimizing efficiency.