The Ministry of Finance is finalising the details of the Fiskalizacija 2.0 project, which will introduce mandatory e-invoicing in Croatia on a business-to-business basis. Additionally, digital reporting will be required for all domestic transactions.
Following a public consultation for taxpayers' opinions, the Ministry of Finance requested the European Union to derogate from articles 218 and 232 of the 2006 VAT Directive to implement mandatory B2B e-invoicing in Croatia.
The Croatian government is close to officially announcing the final date for the mandatory use of eAccount, the B2B e-invoicing system in Croatia. This is expected to take effect on 1 January 2026.
B2G e-invoicing in Croatia: a successful path
In 2015, the Croatian Ministry of Economy began implementing e-invoicing between private companies and public entities in the country.
Since 28 February 2016, B2G e-invoicing has been mandatory for all main procuring entities, as per Decision 124/2015.
As of 1 December 2018, central authorities are required to receive e-invoices in public procurement procedures, in accordance with the Law on e-Invoicing in Public Procurement (OJ 94/2018). Similarly, invoice issuers are required to issue and send e-invoices as of 1 July 2019.
Get to know the e-invoicing system in Croatia
To simplify the exchange of B2G and B2B e-invoices, the FINA agency, supervised by the Ministry of Finance, created the e-Račun e-invoicing platform.
Additionally, e-invoices can be exchanged in Croatia through PEPPOL, which is directly connected to e-Račun.
The eRačun platform offers several advantages for invoicing, including:
- Connecting taxpayers to a single access point.
- Standardisation of the exchange protocol.
- A single record and analysis of all received invoices, regardless of the economic sector involved in the transaction, is a powerful tool for controlling irregularities.
A simple registration is all that is required to exchange e-invoices with other registered users.
In Croatia, suppliers dealing with authorities are obliged to issue e-invoices in electronic format. However, there are no specific mandatory requirements yet for business-to-business transactions.
In the B2G area, all contracting authorities will need to receive electronic invoices. Currently, for B2B transactions, only the buyer's consent is required to receive electronic invoices.
It is recommended to use the standard OASIS UBL 2.1 format and the CII (Cross Industry Invoice) to issue electronic invoices through eRačun.
In terms of electronic tax reporting, In January 2019, Croatia introduced the obligation to electronically submit the purchase invoice register (known as the U-RA form) together with the VAT return, according to Article 165 of the Value Added Tax Ordinance.
This reporting obligation applies to all taxable persons registered for VAT in the country, including non-resident businesses, on a monthly or quarterly basis depending on the frequency of the VAT return.
Only domestic purchases related to B2B and B2G transactions need to be declared.
SERES, an ideal partner for multi-country projects
To comply with international obligations, it is recommended to contract a global e-invoicing solution that is certified in all the countries where your company operates.
The SERES Multi-Country e-Invoicing solution offers several advantages for companies:
- The solution meets all legal and technical requirements in each country where it is used. Electronic invoicing streamlines workflows between subsidiaries or companies located in different countries.
- Our service provides a single point of collaboration for internal information exchange, with automatic integration and report generation.
- Real-time visibility allows for efficient management of treasury, debts, and accounts payable by providing up-to-date information from all subsidiaries.
- The global operator ensures automatic adaptation without the need for each subsidiary to adjust to a different provider. Additionally, a support and help service is available throughout the activation process.
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