Croatia has introduced mandatory B2B e-invoicing for all VAT-registered businesses as of 1 January 2026. The country has chosen the European standard EN 16931 and the Peppol network as its foundation, combined with real-time fiscalisation at the tax authority. This approach makes Croatia one of the most Peppol-oriented CTC implementations in Europe.

The rollout takes place in three phases:

Non-VAT-registered entities must be able to receive e-invoices from 1 January 2026, even if they are not yet required to send them.

The Croatian system combines e-invoicing with real-time fiscalisation. This means every invoice is electronically reported to the Croatian tax authority (Porezna uprava), which validates the transaction. Both the sender and the recipient must fiscalise each transaction, allowing the tax authority to perform cross-checks.

The process step by step:

1. The sender creates an invoice in the HR-CIUS UBL format (or Peppol BIS 3.0)
2. The invoice is digitally signed with a signature linked to the issuer's OIB
3. The invoice is sent through the Peppol network
4. Invoice data is simultaneously reported to the tax authority
5. The recipient receives the invoice and fiscalises the receipt

Invoices must include the following information:

• Supplier and buyer details (including OIB)
• Tax base and VAT
• Payment terms and supplier's bank account
• Product classification codes (KPD)
• Digital signature linked to the OIB

Paper invoices are only permitted in exceptional cases.

The Croatian government provides two free applications to lower the barrier for small businesses:

• FiskApplication: for fiscalisation of transactions
• MICROeINVOICE: for creating, sending and storing e-invoices

The mandate applies to domestic B2B and B2G transactions. Cross-border transactions are currently exempt and may be handled via paper or PDF. This differs from some other European countries where cross-border transactions also fall under the mandate.

Because Croatia uses the European standard EN 16931 and the Peppol network as its foundation, routing through eConnect is technically straightforward:

• Peppol routing: invoices to Croatian recipients are automatically routed through the Peppol network in Peppol BIS 3.0
• Format-independent: you do not need to adjust your invoice format; the PSB automatically transforms
• Receiving: incoming invoices from Croatian suppliers are received and processed via Peppol

Want to learn more about invoicing to Croatia through eConnect? Get in touch with our team.

• Continuous reporting and CTC models
• ViDA: VAT in the Digital Age
• What is Peppol and how does the network work?