
Resources
E-Invoicing In Croatia




Tax Authority
The Financial Agency (FINA)
Ministry of Economy and Sustainable Development

Mandatory Status
- e-Invoice
- B2G Procurement
Mandatory - B2B Procurement
Voluntary - e-Filing
Mandatory

Reporting Model
Peppol BIS Billing 3.0

Format
OASIS UBL (Universal Business Language) 2.1

e-Signature
Not mandatory for e-Invoicing send via Peppol
Mandatory for e-Invoicing send via portal

Archiving
11 years
The Croatian government introduced and mandated an electronic invoicing system between businesses and public entities in 2019. This e-Invoicing platform is called Servis eRačun za državu which helps in issuing and receiving invoices or the usage of the Peppol network. The digital signature requirement changes depending on the method of sending the invoice. For instance, if the invoice is sent via Peppol a digital signature is not required; however if it is sent through the portal, it must be signed. B2B transactions are not mandatory to send electronic invoices. Also, the Peppol network will be used between private entities. Since 2013 file VAT returns and payment has been mandatory electronically for all VAT-registered taxpayers.