The e-invoice in Europe

Croatia

Since 2019, Croatia has mandatory e-invoicing in the public sector (B2G) and a well-established national platform. From 1 January 2026, e-invoicing and reporting requirements will be introduced for domestic B2B transactions between VAT-registered businesses, with a gradual extension to more operators in 2027. The country thus has a relatively high e-invoicing maturity and complies with the EU standard EN16931.

Digital developments are moving fast and are accelerated by the ViDA reform, which makes e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

Croatia has a mandatory e-invoicing requirement for business with the public sector (B2G). Since July 1, 2019, all suppliers must issue structured e-invoices when providing goods or services to public authorities. The requirement is based on Croatia's national law on e-invoicing in public procurement. Invoices must comply with the European standard EN 16931 and be sent via the national platform e-Računn.

In 2025, the Ministry of Finance launched a consultation on the introduction of mandatory electronic invoicing and reporting of domestic B2B transactions. Formally named the Fiscalization Act (State Tax Revenue Act). The rules apply from 1 January 2026. The initiative covers businesses established in Croatia and registered for VAT. From January 1, 2027, non-VAT registered entities and certain public activities are included.