E-invoicing in Croatia
Updated December 1st 2025.
Croatia is scaling up its digital fiscalization with Fiscaliztion 2.0, a major reform that mandates real-time e-invoicing and e-reporting for B2B transactions. Starting January 1, 2026, all VAT-registered businesses will be required to exchange electronic invoices and report them in real-time to the Croatian Tax Authority. This represents a significant step toward a fully digitized, data-driven VAT system, comparable to Continuous Transaction Controls (CTC) models already implemented in countries such as Italy, France, and Poland.
For companies operating in or with Croatia, this means that invoice processes, systems, and partners must be ready for fully structured, real-time compliant e-invoicing.
Real-time Compliance Under Fiscalization 2.0
The new legislation introduces a clearance-based e-invoicing model, where invoices are fist validated by the tax authority before being delivered to recipients. Starting in 2026, companies will be required to:
- Send and receive structured e-invoices (XML, EN 16931) for B2B transactions
- Report all invoice data in real time to the Tax Authority
- Report received payments monthly, by the 20th
- Use certified providers supporting AD4, Peppol or EDI
This new law replaces the previous Cash Fiscalization Law and significantly expands its scope, including:
- B2B: mandatory e-invoicing and real-time reporting
- B2C: All receipts must be reported electronically, regardless of payment method
- M2G: already mandatory since 2019 via the national eRačun platform
A Connected e-invoicing ecosystem: Peppol, AMS & National Clearance
To ensure interoperability, Croatia is implementing a decentralized model that works with certified service providers and a national AMS (Addressing & Metadata Service). What this means for companies:
- Every organization must register preferred formats, protocols, and identifiers in the AMS directory
- Invoice senders automatically retrieve recipient information via the AMS
- The tax authority validates invoice data before delivery to the recipient
Companies already using Peppol or EDI can onboard much faster under this new Croatian model.
Implementation timeline for Croatia’s e-invoicing mandate
From September 1, 2025 – Test Phase
A test environment will be available for companies, ERP vendors, and e-invoicing providers to test workflows, fiscal digital signatures, real-time reporting, and AMS registration.
January 1, 2026 – Mandatory e-invoicing for VAT-registered entities.
All VAT-registered businesses must issue and receive e-invoices for domestic transactions. The obligation to receive invoices also applies to:
- Businesses
- Sole proprietors and freelancers
- State administration
- Local government units
- Budgetary and extrabudetary entities
B2C transactions are also included under the fiscalization fules from this date.
January 1, 2027 – Full adoption
By this date, all governmental and non-VAT-registered budgetary entities must also be able to issue e-invoices.
Why this matters for global supply chains
As European countries move forward real-time digital tax compliance, paper documents, manual checks, and error-prone processes are becoming obsolete. For supply chains, suppliers, and logistics partners, this shift offers:
- More consistent invoice data
- Improved traceability across the supply chain
- Faster payments and fewer disputes
- Full visibility for auditors and tax authorities
- Better intigration between systems and partners
Companies that adopt a robust international e-invoicing solution early can reduce risks and operational burden.
How SPS Commerce supports compliance in Croatia and beyond
With thousands of global trading partners, a proven cloud performance, and strong connectivity to national and international e-invoicing networks, SPS Commerce provides everything businesses need to smoothly transition to Croatian compliance.
SPS supports:
- Peppol, AS4, and EDI connectivity
- Integrated e-invoicing workflows for AR and AP
- Automatic validation and real-time tax reporting
- ERP system integration
- Scalable partner onboarding
With an international compliance architecture already active in multiple CTC countries, businesses are better positioned for a smooth digital transformation.
Conclusion
Croatia’s 2026 e-invoicing mandate represents a major step towards greater transparency, stronger compliance, and a fully digital tax chain. Companies that start preparing now – through integration, provider selection, and process alignment – will be well-positioned when the mandate takes effect. With modern, globally connected e-invoicing architecture, SPS Commerce helps organizations not only stay compliant but also operate smarter, faster, and more efficiently across the entire supply chain. Don’t hesitate to contact us to see where we can help.
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