- From January 1, 2026, eInvoicing will be mandatory in Croatia for domestic B2B and B2G transactions.
- Invoices must be in a structured electronic format and submitted to the tax authority’s fiscalization system.
- Obligation applies to VAT-registered businesses, income and corporate tax payers, and public bodies in Croatia.
- Domestic transactions include supplies subject to Croatian VAT, whether exempt or taxable.
- Issuers must be taxable persons established in Croatia and registered in the VAT register.
- Recipients include VAT-registered taxable persons, income and corporate tax payers, and public bodies registered in the budget register.
- Public bodies must receive eInvoices and ensure their fiscalization.
- Legal basis follows the existing law on e-invoicing in public procurement.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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