Croatia will extend its e-invoicing system from public sector transactions to all domestic B2B transactions, starting with a testing phase on September 1, 2025, and a full mandate for VAT-registered businesses on January 1, 2026. From January 1, 2027, the requirement will also cover non-VAT registered businesses, with real-time validation and integration into the Fiscalization 2.0 programme to combat VAT fraud and streamline compliance.
Croatia is expanding e-invoicing mandates to include B2B transactions, with deadlines approaching
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Croatia
Author: Ivana Picajkić
Category:
Fiscal subject related
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2194
Content accuracy validation date:
19.08.2025
Content accuracy validation time:
08:26h
Croatia is taking another major step in its digital transformation of financial reporting, announcing the expansion of electronic invoicing requirements from the public sector to the broader business community.
Since July 1, 2019, the country has required all suppliers to public authorities to submit structured electronic invoices through the national “Servis eRačun za državu” platform, in line with the European standard EN 16931. Managed by the Financial Agency (FINA) and integrated with the Peppol network, the platform enables secure, standardised cross-border transactions while ensuring transparency and real-time invoice validation.
Now, the Croatian government is preparing to extend these obligations to Business-to-Business (B2B) transactions. A testing phase will begin on September 1, 2025, giving VAT-registered companies time to adapt their systems. The full mandate will take effect on January 1, 2026, requiring all domestic B2B transactions between VAT-registered entities to be processed as structured e-invoices. From January 1, 2027, the obligation will be broadened to include non-VAT registered businesses and other entities.
Oversight of the initiative falls to the Directorate-General for Tax Administration (DGI), which is introducing a centralised e-invoicing system. This platform will validate invoices in real time, ensure compliance with fiscal regulations, and integrate with the national Fiscalization 2.0 programme. The fiscalization upgrade means invoices will be digitally signed, reported to tax authorities instantly, and stored securely for audit purposes.
Government officials say the move will reduce VAT fraud, streamline administrative processes, and bring Croatia in line with EU objectives for a fully digital Single Market. Businesses, however, will need to invest in compliant accounting and ERP systems to meet the new requirements.
Croatia’s phased approach mirrors similar rollouts in other EU states, including Italy and Poland, balancing regulatory objectives with the need to give companies sufficient time for transition.
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