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This guide provides an overview of e-Invoicing requirements in Croatia, including the legal framework, the use of the eRacuna platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to Croatian VAT.
From 1 January 2026, Croatia’s new fiscalisation rules mandate e-invoicing and continuous transaction reporting for domestic B2B and B2G transactions, requiring both issuers and recipients to report separately to the fiscalisation system under a decentralised CTC model. Transactions with Croatian public entities already use e-invoices and must also be reported to the fiscalisation system. Issuers must report payments through the e-Reporting service, and buyers must use the service to report rejected e-invoices. B2C businesses continue to report cash, card and cheque sales to the fiscalisation system, with online payments such as bank transfers, Google Pay and PayPal also included in mandatory reporting from 1 January 2026.
Croatia’s e-Invoicing mandate is fully active.
Fiscalisation of B2C final-consumer invoices is required for sole proprietors or self-employed persons subject to personal income tax on business income, and companies subject to corporate profit tax.
The rules apply to taxpayers in Croatia, including VAT-registered taxpayers, self-employed income-tax payers, and corporate income-tax payers with a registered office, permanent residence, or usual residence in Croatia. They also apply to public sector entities, including state administration bodies, local government units, and budgetary or extra-budgetary users listed in the Register of Budgetary and Extra-Budgetary Users.
Small penalties for customers (EUR 30–260) to substantial fines for legal entities (up to EUR 80,000 for repeat serious offences)
Sole traders (up to EUR 45,000)
Software providers (up to EUR 66,360)
Serious violations include failure to fiscalise invoices, missing mandatory data, or not using approved systems, while minor offences relate to administrative and reporting lapses.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
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