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Country Guide · Europe

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Croatia

Covered by Complyance

Croatia is a Southeast EU country balancing Adriatic tourism with expanding fiscal digitalization. Since 2019 it mandated B2G e‑invoicing nationwide under FINA’s Peppol‑integrated platform. From 2026, a major transformation (“Fiscalization 2.0”) mandates e‑invoicing and real‑time reporting for all VAT‑registered businesses and consumer receipts.

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

Note: We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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