B2B e-invoicing became mandatory for VAT-registered businesses on 1 January 2026 under Fiscalization 2.0. E-invoicing to Croatian government entities has been mandatory since 2019.
Croatia implemented mandatory B2G e-invoicing in 2019 in accordance with EU Directive 2014/55/EU. All suppliers to Croatian government bodies must submit invoices electronically via the FINA (Financial Agency) platform in EN 16931 compliant format (CII or UBL). B2B e-invoicing is no longer voluntary: the Zakon o fiskalizaciji (Narodne novine 89/25) entered into force on 1 September 2025 and applies from 1 January 2026. Since that date an eRačun is the only legally valid invoice for domestic B2B transactions between businesses in the VAT system. Entities outside the VAT system are treated differently: they must be able to receive an eRačun from 1 January 2026, but only have to issue one from 1 January 2027. A further phase extends the regime to intra-EU transactions from 1 July 2030. eRačun applies to domestic B2B only — not to B2C, and not to invoices sent to foreign customers.
B2G e-invoicing has been mandatory since 1 December 2019 for central government and from 1 April 2020 for local government. The B2B mandate took effect on 1 January 2026 for VAT-registered businesses; entities outside the VAT system must receive from that date and issue from 1 January 2027. Extension to intra-EU transactions is expected from 1 July 2030.
B2G: all businesses supplying goods or services to Croatian government bodies at central and local level. B2B: businesses in the VAT system must both issue and receive eRačun since 1 January 2026. Entities outside the VAT system — sole traders, liberal professions and non-VAT-registered public bodies — must already receive eRačun from the same date, but only have to issue from 1 January 2027.
B2G e-invoicing has been mandatory since 1 December 2019 for central government and from 1 April 2020 for local government. The B2B mandate took effect on 1 January 2026 for VAT-registered businesses; entities outside the VAT system must receive from that date and issue from 1 January 2027. Extension to intra-EU transactions is expected from 1 July 2030.
EN 16931 compliant XML (CII or UBL 2.1) submitted via the FINA eFaktura platform. The European standard EN 16931 is the basis, compatible with PEPPOL BIS Billing 3.0.
Invoicia generates PEPPOL BIS Billing 3.0 XML, which is EN 16931 compliant and accepted by both the FINA eFaktura platform (B2G) and Moj e-Račun (My e-Invoice, B2B). For cross-border invoicing with Croatian and EU customers, PEPPOL BIS 3.0 is the correct format.
Already have an invoice XML? Check it against common PEPPOL BIS Billing 3.0 mistakes — free, no signup.
Last reviewed March 2026. This page is informational and not legal advice. Verify requirements with official sources or a qualified adviser.