Croatia to Implement Mandatory E-Invoicing for Domestic B2B Transactions

Paper invoices will only be allowed in exceptional domestic cases and for cross-border transactions. Issuers and recipients must also report these transactions to Croatia’s fiscalization system.

In addition to the usual invoice details (supplier and customer information, tax base, VAT rate and amount), you will also need to report:

• The due date
• The supplier’s bank account number
• A six-digit product/service code for each invoiced item
  
  This data must be submitted to the Croatian Tax Authority.

Additional Requirements

• Non-VAT registered businesses and public entities must be able to receive e-invoices for domestic transactions from January 1, 2026
• From January 1, 2027, these same entities will also be required to issue e-invoices, even if they are not subject to VAT
• Issuers will need to report transactions where no e-invoice could be issued, as well as details of received invoices
• Based on the reported data, the Croatian Tax Authority will prepare pre-filled VAT returns, including invoice status (e.g. paid or unpaid)

What about B2C transactions?

E-invoicing will not be mandatory for B2C transactions. However, from January 1, 2026, all B2C invoices will fall under the fiscalization obligation, regardless of payment method. Currently, only invoices paid by cash or card are subject to this.

If your business operates in or trades with Croatia, it’s time to prepare for this shift. Feel free to contact us if you’d like to discuss what this means for your situation.