Croatia E-Invoicing Mandate: A Comprehensive Compliance Guide

Croatia has required electronic invoicing for B2G transactions since 2019 as part of its digital tax transformation. The next major step came with new fiscal legislation adopted in 2025, which extended mandatory e-invoicing to domestic B2B transactions in Croatia.

From 2026, the third phase of the transition came into effect. VAT-registered businesses in Croatia are now required to issue and receive e-invoices for both B2B and B2G transactions. E-invoices must comply with the European standard EN 16931, and invoice data must be reported to the Croatian Tax Administration in real time.

Croatia E-Invoicing Scope and Implementation Timeline

Croatia is introducing its e-invoicing mandate through a two-year phased transition covering different taxpayer groups and transaction types. The first stage began on January 1, 2026, while the final stage will take effect on January 1, 2027.

The transition timeline is as follows:

From January 1, 2026, all VAT-registered businesses are required to issue and receive structured e-invoices for B2B and B2G transactions.

For entities that are not VAT-registered, the transition takes place in two stages:

• From January 1, 2026: the obligation to receive e-invoices and report invoice data began.

• From January 1, 2027: the obligation to issue e-invoices and report invoice data will also begin.

B2C transactions are not subject to the e-invoicing mandate. However, these transactions must still be reported through the fiscal reporting system.

How Are E-Invoices Sent in Croatia and What Are the Format Requirements?

There are two main ways to send e-invoices in Croatia:

1. Servis eRačun za državu (FINA)

E-invoices sent to public authorities are transmitted through Croatia’s official e-invoicing platform, Servis eRačun za državu (FINA).

The platform is connected to the Peppol network and enables public bodies and contracting authorities to receive electronic invoices.

Invoices submitted through FINA must be signed using an electronic signature or digital certificate and uploaded to the system.

2. JetPeppol Peppol Access Point

E-invoices can also be sent directly through a Peppol Access Point. JetPeppol is a Peppol e-invoicing platform that enables businesses to send and receive electronic invoices through the Peppol network.

With this approach, invoices can be created on the platform and transmitted directly through Peppol. This removes the need to upload each invoice manually to the FINA portal.

Format and Technical Requirements

E-invoices in Croatia must be issued in a structured electronic format compliant with the European EN 16931 standard. The technical format used is UBL 2.1 XML.

Croatia also uses its own CIUS (Core Invoice Usage Specification) to define country-specific data fields and local requirements.

This means Croatian e-invoices follow the EN 16931 framework while also including additional data elements required under Croatian rules.

Benefits of Using Peppol for E-Invoicing in Croatia

Peppol enables businesses to send and receive e-invoices through a standardized and secure network. Using Peppol for e-invoicing in Croatia can provide several practical benefits.

Secure E-Invoice Exchange

Businesses and Access Points participating in the Peppol network go through verification processes. This helps support secure document exchange between verified parties.

Automation of Invoice Processes

Structured e-invoices sent through Peppol can be transferred directly into the recipient’s accounting or ERP system.

This reduces manual data entry and allows invoice processing to become more automated.

Standardized Data Structure

Peppol uses structured electronic document standards. Because invoice data is transmitted in a machine-readable and processable format, the need to re-enter the same information into different systems is reduced.

Cross-Border E-Invoicing

The Peppol network connects businesses and public organizations across different countries through a common infrastructure.

As a result, companies can exchange electronic invoices not only with recipients in Croatia, but also with business partners in other countries that use Peppol.

Reach Different Recipients Through a Single Connection

Once connected to the network through a Peppol Access Point, businesses can send and receive e-invoices with different companies and public authorities on the Peppol network through the same connection.

Comply with Croatia’s E-Invoicing Requirements with JetPeppol

By connecting to the Peppol network through JetPeppol, you can manage your e-invoicing processes in Croatia from a single platform.

You can send and receive structured e-invoices, track delivery statuses, and manage Peppol transactions across different countries through the same infrastructure.

If you would like to evaluate the most suitable setup for your existing invoicing processes, you can contact our team.