Croatia is set to implement new e-invoicing requirements as part of its updated Fiscalisation framework. The proposed changes are designed to enhance tax transparency, reduce fraud, and improve reporting efficiency.
Key changes in the draft law
The new draft law introduces several key updates:
- Mandatory e-invoicing: Businesses operating in Croatia will need to adopt e-invoicing for domestic B2B and B2G transactions.
- Real-time reporting system: A continuous transaction control (CTC) system will ensure invoice data is reported in real time for B2B, B2G, and B2C transactions.
- Defined e-invoice format: E-invoices must follow a structured electronic format that aligns with European standards.
- Decentralised platform: E-invoicing will occur via service providers (information intermediaries), with a Metadata Services Directory (AMS) listing approved providers.
- Reporting requirements: E-invoice issuers must report data at issuance, while recipients must report within five days of receipt. This includes rejected invoices and transactions where e-Invoicing isn’t possible.
Platforms and tools for businesses
To support the transition, taxpayers will use the FiskApplication platform for e-reporting. Additionally, small taxpayers can utilize a free e-invoicing tool called MICROeINVOICE.
Implementation timeline
The proposed timeline for these changes is as follows:
- 1 September 2025: The law is expected to take effect.
- 1 January 2026: Mandatory e-invoicing and e-reporting for VAT-registered businesses.
- 1 January 2027: Non-VAT registered entities and public organizations must comply.
Get involved in the consultation process
Public comments on the draft law are open until 25 March 2025 via the Croatian government’s consultation platform, e-Savjetovanja. Final results will be published on 25 April 2025.
Stay ahead of the changes
Businesses operating in Croatia should start preparing for these changes now. Reviewing current invoicing processes, exploring suitable e-invoicing platforms, and ensuring compliance with the new requirements will help ensure a smooth transition.
