Law on mandatory e-invoicing in Croatia is adopted

In Croatia, the exchange of e-invoices in accordance with the European Standard (EN) will be mandatory as of 1 January 2026. Issuers and recipients have 5 days to fiscalise them. The AMS register is used and the retention period is 11 years. The exchange takes place via secure access points. Service providers must comply with security requirements and be certified.

Mandatory e-invoicing in Croatia

Law on mandatory e-invoicing in Croatia is adopted

We inform you that the Croatian government has approved the law on mandatory use of e-invoices in the economy, which will come into effect on January 1, 2026.

General regulations

Start of mandatory exchange: 1. 1. 2026
E-invoices must be compliant with the European standard (EN); specific formats are not specified in the law.
Exchange takes place through access points (providers or own systems), which must ensure secure exchange and interoperability.
Access points are identified with a digital certificate with OIB.
E-invoice retention period: 11 years
An AMS register (addresses for receiving e-invoices) will be established.
Fiscalization is mandatory for both the issuer and recipient of the e-invoice.

Issuer obligations

Mandatory issuance of e-invoices for all domestic transactions, except for cash/card payments with fiscalization.
The invoice must include product classification by activity (KPD).
If the recipient’s AMS is not in the register, a paper invoice is allowed.
E-invoices must be fiscalized within 5 days, with a limited set of data.
In case of fiscalization issues: the deadline for resolution and reporting is 5 working days.
Monthly reporting on issued e-invoices and exceptions – by the 20th day of the following month.
Option to correct an invoice while retaining the number, if the tax base is not changed.

Recipient obligations

The recipient must accept the e-invoice via an access point in a standardized format.
The fiscalization message must be signed with a digital certificate.
Mandatory publication of the AMS address for receiving e-invoices.
Received e-invoices are fiscalized within 5 days.
Must report on rejections – by the 20th day of the following month.
A corrected invoice must be fiscalized immediately upon receipt.

Provider obligations (information intermediaries)

They must ensure compliance of information solutions with the law and successfully complete testing through the official portal.
They must submit documentation: description of security measures, ISO/IEC 27001 certificate, and statements regarding data protection and operation in the EU.
Maintaining the certificate is a condition for registration (and remaining) on the list of providers.
They must comply with cybersecurity rules.
They are obligated to contract with clients on mutual rights and obligations – except for MICROeRACUN users.

With bizBox, we are prepared and fully compliant with the new legislation!