E-invoicing rules · Croatia (HR)
E-invoicing in Croatia
Is e-invoicing mandatory in Croatia?
Yes. Under Fiscalization 2.0, VAT-registered businesses in Croatia have had to issue and receive structured e-invoices for domestic B2B sales since 1 January 2026, and the invoices are fiscalised with the tax administration. Businesses outside the VAT system follow on 1 January 2027.
Key dates
-
In force
Mandatory B2B e-invoicing and fiscalisation for VAT-registered businesses; everyone must be able to receive.
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Upcoming
Businesses outside the VAT system must also issue e-invoices.
At a glance
- B2B status
- Phasing in
- Public sector (B2G)
- Mandatory since 2019 through the national eRačun service.
- Formats
- EN 16931 with the Croatian CIUS (UBL)
- Transmission
- Registered information intermediaries, or FINA's eRačun service.
- Reporting
- Invoices are fiscalised in near real time; payment data is reported too.
- Tax authority
- Tax Administration (Porezna uprava)
Freelancers and small businesses
Small businesses must at least be able to receive e-invoices, and must issue them from 2027 even outside the VAT system.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Croatia
Croatia uses EN 16931 with the Croatian CIUS (UBL). InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Croatia?
Yes. Under Fiscalization 2.0, VAT-registered businesses in Croatia have had to issue and receive structured e-invoices for domestic B2B sales since 1 January 2026, and the invoices are fiscalised with the tax administration. Businesses outside the VAT system follow on 1 January 2027.
Which e-invoice formats are used in Croatia?
EN 16931 with the Croatian CIUS (UBL). Transmission: Registered information intermediaries, or FINA's eRačun service.
What does it mean for freelancers and small businesses in Croatia?
Small businesses must at least be able to receive e-invoices, and must issue them from 2027 even outside the VAT system.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Tax Administration (Porezna uprava) or your tax adviser before you act. This page is general information, not tax advice.