Croatia Defines Rules for e-Invoice Exchange Through Access Points

Croatia’s Tax Administration has outlined that e-Invoices will be exchanged through certified access points—either taxpayers themselves or registered intermediaries—ensuring secure transfer, interoperability, and compliance with fiscalization requirements. By December 31, 2025, businesses must implement compliant invoicing software, contract an intermediary, and register their e-Invoice receiving address in the official Metadata Services Directory to prepare for mandatory e-Invoicing under Fiscalization 2.0.

As Croatia prepares for the rollout of Fiscalization 2.0 and mandatory e-Invoicing, the Tax Administration has clarified how e-Invoices will be exchanged between businesses and government entities.

The exchange of e-Invoices will take place through access points, which can be either taxpayers themselves or certified information intermediaries. These access points must meet strict technical requirements to ensure secure data transfer, standard formats, and interoperability between different systems.

An information intermediary is defined as a legal or natural person with an assigned OIB (Personal Identification Number) who provides services for issuing and receiving e-Invoices, related documents, and fiscalization of e-Invoices. In addition, intermediaries may offer eReporting and metadata services. A public list of certified intermediaries will be published on the Tax Administration’s portal, including the intermediary’s name, OIB, and scope of services.

While e-Invoices can also be exchanged using other technologies and procedures, these must still guarantee authenticity of origin, integrity of content, and readability throughout the required storage period. In rare cases where taxpayers act as their own access point without using an intermediary, their ERP systems must undergo separate compliance testing and certification. Such access points will not appear on the public list of intermediaries, but they must independently ensure all functionalities for secure e-Invoice exchange.

This framework aims to guarantee trust, interoperability, and smooth functioning of e-Invoicing across Croatia’s business and government sectors.

Deadlines for Businesses
The Tax Administration has also confirmed that taxpayers must ensure appropriate software solutions are in place for both B2C and B2B invoicing. Importantly, software for issuing consumer receipts (B2C) is not the same as software for issuing e-Invoices (B2B/B2G).

By December 31, 2025, companies must:

Ø  Secure compliant software solutions for issuing invoices,

Ø  Conclude a contract with an information intermediary (access point) for e-Invoice exchange,

Ø  Authorize the chosen intermediary via the Fiscalization and eReporting Application (FiskAplikacija) to receive e-Invoices and perform fiscalization on behalf of the taxpayer,

Ø  Confirm their e-Invoice receiving address in the Metadata Services Directory (AMS), either directly or through their metadata service provider.

The AMS, managed by the Ministry of Finance-Tax Administration, serves as the official directory of taxpayers’ identifiers and metadata services, ensuring accessibility of recipient addresses for e-Invoice delivery.