A law on mandatory e-invoices has been passed in Croatia

In Croatia, from 1. 1. 2026. The exchange of e-invoices in accordance with the European standard (EN) will be mandatory. Issuers and recipients must fiscalize them within 5 days. The AMS registry is used, and the retention period is 11 years. The exchange takes place via secure access points. Service providers must meet security requirements and have appropriate certificates.
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Mandatory e-invoices in Croatia

A law on mandatory e-invoices has been passed in Croatia

We would like to inform you that the Government of the Republic of Croatia has confirmed the law on the mandatory use of e-invoices in the economy, which will enter into force on January 1, 2026.

General regulation

  • Start of mandatory exchange: 1. 1. 2026.

  • E-invoices must comply with a European standard (EN); specific formats are not specified by law.

  • The exchange takes place through access points (intermediaries or own systems), which must ensure secure exchange and interoperability.

  • Access points are identified by a digital certificate with OIB.

  • E-invoice retention period: 11 years.

  • A registry of AMS (addresses for receiving e-invoices) will be established.

  • Fiscalization is mandatory for both the issuer and recipient of e-invoices.

Issuer’s obligations

  • Mandatory issuing of e-invoices for all domestic transactions, except for cash/card payments with fiscalization.

  • The invoice must contain the classification of products according to activities (KPD).

  • If the recipient’s AMS is not in the registry, a paper invoice is permitted.

  • E-invoices must be fiscalized within 5 days, with a limited data set.

  • In case of difficulties with fiscalization: the deadline for resolution and reporting is 5 working days.

  • Monthly reporting on issued e-invoices and exceptions – by the 20th of the following month.

  • Possibility of correcting the invoice while keeping the number, if the tax base does not change.

Recipient’s 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 AMS address for receiving e-invoices.

  • Received e-invoices must be fiscalized within 5 days.

  • Mandatory reporting of rejected invoices – by the 20th day of the following month.

  • The corrected invoice must be fiscalized immediately upon receipt.

Obligations of service providers (information intermediaries)

  • They must ensure compliance of information solutions with the law and successfully pass testing through the official portal.

  • They are required to submit documentation: description of security measures, ISO/IEC 27001 certificate and statements on data protection and business within the EU.

  • Maintaining the certificate is a requirement for enrollment (and remaining) on ​​the list of service providers.

  • They must follow cybersecurity rules.

  • They are required to enter into an agreement with clients on mutual rights and obligations – the exception is MICROeRACUN users.

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

Summary of the law