Croatia has updated its e-invoicing rules to require compliance with both EU standard EN 16931-1:2017 and national technical specifications, mandating additional data fields and integration with the Fiscalization System. A key requirement is the inclusion of CPA codes (minimum six digits) for all goods and services, along with strict invoice numbering, issuer identification, and detailed fiscal and VAT data.
Croatia introduced new E-Invoicing Rules
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Croatia
Author: Vukašin Santo
Category:
Fiscal subject related
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6342
Content accuracy validation date:
22.07.2025
Content accuracy validation time:
08:19h
Regarding a new change in Croatian e-invoicing, businesses issuing electronic invoices (e-invoices) in Croatia must now comply with both EU standards and additional national mandates, including the mandatory use of CPA codes and fiscalization data fields.
Under Croatian law, e-invoices must contain a comprehensive set of data fields that reflect the country’s commitment to a robust and detailed invoicing system.
Each e-invoice must align with the EU e-invoicing standard EN 16931-1:2017, which establishes a unified framework across member states. However, Croatian Technical Specifications, as recognized by the European Committee for Standardization (CEN), add local extensions that must also be followed.
Croatia’s e-invoicing is tightly integrated with the Fiscalization System, requiring submission of key data for each invoice:
- Date of issue
- Unique invoice number
- Due date for payment
- Issuer and recipient information
- Detailed description of goods or services (excluding advance invoices)
- Tax base and VAT details (unit price, discounts, VAT rate, total VAT)
- References to previous invoices (for corrections or advances)
- Bank account or virtual account number
- Important VAT-related notes, structured in line with EU XML schemas
A standout requirement in Croatia is the mandatory classification of goods and services using the CPA (Classification of Products by Activity) system, governed by the Croatian Bureau of Statistics (DZS).
This is a one-time obligation per product or service, unless changes or updates are introduced. E-invoices must include at least six digits of the CPA code per item or service. The full CPA code list is available at: https://www.dzs.hr.
Invoices must follow strict numbering rules:
- A continuous numeric sequence starting from 1 each year or tax period, per business location or invoicing device.
- Each invoice must include the OIB (Personal Identification Number) of the issuer and the designation of the operator and device used for issuing.
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