Covered by Complyance

Croatia

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

UBL, Peppol BIS

Infrastructure

Peppol, FINA e-Racun

Model

Centralised

E-reporting

Status

Mandatory from 2026 across B2G, B2B & B2C under Fiscalization 2.0

Format

Real‑time XML invoice data including bank/payment details, rejection status; digital signature required

Scope & deadline

Test from 1 Sept 2025; full rollout for VAT entities 1 Jan 2026; non‑VAT entities 1 Jan 2027

More info

Tax authority

Ministry of Finance - Tax Administration

Archiving period

11 years

E-signature

Digital certificate/signature mandatory for fiscalization validation on each invoice/transaction

Regulation

Act on eInvoicing in Public Procurement (OJ 94/2018), Fiscalization Law 2.0 (2023‑25), aligning Directive 2014/55/EU and ViDA real‑time reporting mandates

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