- B2G Mandate and Compliance: Croatia has implemented a mandatory Business-to-Government (B2G) eInvoicing requirement since July 1, 2019, necessitating suppliers to issue structured eInvoices via the national platform, Servis eRačun za državu, in compliance with the European standard (EN 16931).
- Upcoming B2B Mandate: A Business-to-Business (B2B) eInvoicing mandate is set to take effect on January 1, 2026, following a testing phase starting September 1, 2025. This will require VAT-registered businesses to issue structured eInvoices for domestic transactions, enhancing tax compliance.
- Centralized eInvoicing Platform: The DGI oversees a centralized eInvoicing system that allows for seamless exchange of invoices with public authorities, ensuring monitoring and compliance through real-time validation and integration with the Peppol network for cross-border transactions.
Source ec.europa.eu
See also
Briefing Document & Podcast: Croatia’s New Fiscalization Act and Mandatory E-Invoicing – VATupdate
eInvoicing Timeline in Croatia
| Date | Milestone | Description |
|---|---|---|
| 1 Dec 2018 | B2G eInvoicing begins | Public entities must accept structured eInvoices compliant with EN 16931 |
| 1 Jul 2019 | B2G issuance mandate | Suppliers to public sector must issue eInvoices via Servis eRačun za državu |
| Sept 2023 | B2B mandate proposal | Croatia seeks EU approval to mandate domestic B2B eInvoicing |
| 27 Feb 2025 | Public consultation | Ministry of Finance launches consultation on B2B eInvoicing and reporting |
| 1 Sept 2025 | Testing phase begins | Businesses begin testing systems for mandatory B2B rollout |
| 1 Jan 2026 | B2B mandate starts | All VAT-registered businesses must issue and receive structured eInvoices |
| 1 Jan 2027 | Full rollout | Mandate extends to non-VAT registered entities and public bodies |
Croatia – E-Invoicing & E-Reporting Mandate Matrix
| Transaction Type | Established Entities (Resident, VAT-Registered) | Non-Established Entities (Non-Resident or No Fixed Establishment) |
|---|---|---|
| B2G (Business to Government) | ✅ Mandatory since July 2019 via Servis eRačun | ❌ Not mandatory, unless specifically contracted by public bodies |
| B2B (Business to Business) | Mandatory from Jan 2026 (testing starts Sept 2025) | ❓ Under consultation – unclear if mandate will apply |
| B2C (Business to Consumer) | ❌ Not mandatory | ❌ Not mandatory |
| E-Reporting (Real-Time VAT) | Expected from 2026 under Fiskalizacija 2.0 | ❓ Unclear – depends on future legislation |
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
