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.
Om aan de regelgeving te voldoen, is het noodzakelijk om de lokale btw-regelgeving in verschillende landen te begrijpen, een nauwkeurige administratie bij te houden en de juiste documentatie te gebruiken. VAT IT expertise op deze gebieden en zorgt ervoor dat uw btw-terugvorderingsprocessen in overeenstemming zijn met de regelgeving in elk rechtsgebied.
Om aan de regelgeving te voldoen, is het noodzakelijk om de lokale btw-regelgeving in verschillende landen te begrijpen, een nauwkeurige administratie bij te houden en de juiste documentatie te gebruiken. VAT IT expertise op deze gebieden en zorgt ervoor dat uw btw-terugvorderingsprocessen in overeenstemming zijn met de regelgeving in elk rechtsgebied.
Om aan de regelgeving te voldoen, is het noodzakelijk om de lokale btw-regelgeving in verschillende landen te begrijpen, een nauwkeurige administratie bij te houden en de juiste documentatie te gebruiken. VAT IT expertise op deze gebieden en zorgt ervoor dat uw btw-terugvorderingsprocessen in overeenstemming zijn met de regelgeving in elk rechtsgebied.
Uw centrale bron voor nieuws, door leiderschap en praktische handleidingen over btw-teruggave, naleving van btw- en omzetbelastingregels en e-facturering.
eezi by VAT IT and Consilio.io: SAP Concur e-Invoicing Partnership Every Business is Also Somebody Else’s Supplier A finance team running SAP Concur usually thinks of e-Invoicing as an incoming problem. A supplier issues something and Concur Invoice has to make sense of it. But that same business is also a supplier to somebody […]
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EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
