Tax Authority
Ministry of Finance (Croatia) and Financial Agency (FINA)
Applicability
E-invoice Mandate will be applicable to all Vat registered business and to Non-Vat
registered entities also.
Governing Laws
New Fiscalization Act (NN 89/2025), effective from September 1, 2025
Dedicated E-Invoice Platform
FINA E-invoice platform: https://www.fina.hr/digitalizacija-poslovanja/e-racun
Implementation Timeline
- Voluntary Testing Phase: From September 1, 2025
VAT-Registered Entities:
- B2GMandatory since July 1, 2019
- B2B and B2C – Mandatory from January 1, 2026
– Non-VAT Entities:
- – Receiving From 2026
- Issuing: From 2027
Storage and Archiving Requirements
Invoices must be archived for 11 years from the end of the fiscal year
E-Invoice Format
XML based on EN 16931-1:2017 standard
Digital Signature Requirement
Yes. Digital signatures are required for B2B and B2G e-invoices using certificates linked to
the issuer’s tax ID.
E-Invoice Model
B2B – Decentralized CTC (Continuous Transaction Controls)
B2G – B2G: Centralized through FINA
Based on Peppol
Yes, the central platform will be Peppol-enabled
E-Invoice Transaction Flow
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