Croatia’s E-Invoicing Extreme Overhaul: What You Need to Know

If you’re doing business in Croatia, big changes are coming fast. The country is rolling out a sweeping e-invoicing and real-time reporting system designed to modernize how businesses issue and exchange invoices while fully aligning with EU standards.

The mandate is ambitious, detailed, and will touch all organizations.

Starting January 1, 2026, e-invoicing becomes mandatory for all VAT-registered businesses for B2B and B2G transactions, with obligations to report issued and received invoices to the government platform.

From this date, all B2C payments (regardless of payment method) must also be reported. From 2027 onwards, all non-VAT-registered entities, including smaller and public sector actors, will be required to exclusively issue e-invoices and ensure full reporting compliance.
Croatia’s e-invoice mandate is a framework that’s called a “5-corner model” for e-invoicing and reporting. At the heart of this system is the Servis eRačun za državu platform, which serves as Croatia’s central hub for e-invoice exchange. 

Certified Access Points are connected to the platform and they can then serve both senders and receivers. Unlike in some 5-corner models (like France), direct connections from businesses are not allowed. Instead, it relies solely on access points, certified intermediaries (software providers or service platforms) that manage the technical exchange of invoices.
Processes for exchanging e-invoices are highly governed. While the e-invoice format follows the European standard EN 16931, Croatia adds its own local specifics, which means compliance is not simply a matter of adopting a common template only. Invoices must carry detailed information, such as product classification codes, and a digital signature tied to the issuer’s tax ID.

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The rules for issuing and receiving invoices are strict. Reporting obligations are equally precise. All invoices (whether B2B, B2G, or B2C) must be created in EN-compliant XML formats, digitally signed with XAdES-B certificates from a Croatian Certification Authority. Buyers must be able to receive invoices through compliant channels (Access Points or Peppol for cross-border invoices), and they have five working days to report receipt. 

Both issuers and recipients must share data, including invoice dates, payment terms, party details, descriptions of goods or services, taxable bases, VAT rates, and VAT amounts. Recipients must also report any rejected invoices, providing a reason within a set timeframe. Rejected invoices are canceled, and if needed, a new invoice must be issued. For B2C invoices, a unique identifier and QR code must be included.

All of this applies broadly across B2B, B2G, and B2C transactions, with some exceptions for sectors such as healthcare and transport. One additional key requirement is long-term digital archiving: both invoices and reporting confirmations must be stored for 11 years.
The mandate is detailed, and the timelines are clear.

The implications are huge, and businesses need to start preparing urgently (if not done already) - testing systems, updating processes, and training teams. When done right, Croatia’s e-invoicing system won’t just be a compliance exercise; it will streamline operations, automate processes, and standardize tax reporting.

That’s where GEP can help you. As a certified Access Point (OpusCapita), we guide businesses through every step of Croatia’s e-invoicing mandate. 
From integrating existing systems to enable seamless communication with Servis eRačun za državu and Peppol, to ensuring invoice formats, digital signatures, and reporting align with all local requirements, GEP turns e-invoicing, compliance, and tax reporting into a seamless, low-effort process.

Our experts help you prepare, test, and transition easily, so your team can focus on core business while staying fully aligned with the new mandate.

With GEP’s expertise, adopting Croatia’s e-invoicing system doesn’t have to be overwhelming. We provide compliance as a service. We make sure your processes are compliant, efficient, and ready for the future of digital invoicing, and not limited to Croatia only, but globally.

Explore e-invoice mandates further with our E-invoice Compliance Navigator. Read also more details about mandates in Europe, such as those in Poland, Germany, France and Belgium.