{"id":14157,"date":"2025-06-18T13:07:00","date_gmt":"2025-06-18T12:07:00","guid":{"rendered":"https:\/\/www.bizbox.hr\/a-law-on-mandatory-e-invoices-has-been-passed-in-croatia\/"},"modified":"2026-02-20T14:40:59","modified_gmt":"2026-02-20T13:40:59","slug":"a-law-on-mandatory-e-invoices-has-been-passed-in-croatia","status":"publish","type":"post","link":"https:\/\/www.bizbox.hr\/en\/law-and-regulations\/a-law-on-mandatory-e-invoices-has-been-passed-in-croatia\/","title":{"rendered":"A law on mandatory e-invoices has been passed in Croatia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14157\" class=\"elementor elementor-14157 elementor-9339\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87126b2 e-flex e-con-boxed e-con e-parent\" data-id=\"87126b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-231ba3b1 e-con-full e-flex e-con e-child\" data-id=\"231ba3b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c861dbd elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"4c861dbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Mandatory e-invoices in Croatia<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-783f7c1 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"783f7c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A law on mandatory e-invoices has been passed in Croatia<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78b535f9 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"78b535f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:64264103-509d-46fc-a2e8-50816e9d7d9d-9\" data-testid=\"conversation-turn-14\" data-scroll-anchor=\"true\" data-turn=\"assistant\"><div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] thread-sm:[--thread-content-margin:--spacing(6)] thread-lg:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\"><div class=\"[--thread-content-max-width:40rem] thread-lg:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\"><div class=\"flex max-w-full flex-col grow\"><div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"fbd83858-08f5-455f-9bca-f39927a5a342\" data-message-model-slug=\"gpt-5\"><div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\"><div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\"><p data-start=\"0\" data-end=\"154\">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. <\/p><p data-start=\"156\" data-end=\"173\"><strong data-start=\"156\" data-end=\"171\">General regulation<\/strong><\/p><ul data-start=\"175\" data-end=\"712\"><li data-start=\"175\" data-end=\"216\"><p data-start=\"177\" data-end=\"216\">Start of mandatory exchange: 1. 1. 2026.<\/p><\/li><li data-start=\"217\" data-end=\"321\"><p data-start=\"219\" data-end=\"321\">E-invoices must comply with a European standard (EN); specific formats are not specified by law.<\/p><\/li><li data-start=\"322\" data-end=\"463\"><p data-start=\"324\" data-end=\"463\">The exchange takes place through access points (intermediaries or own systems), which must ensure secure exchange and interoperability.<\/p><\/li><li data-start=\"464\" data-end=\"535\"><p data-start=\"466\" data-end=\"535\">Access points are identified by a digital certificate with OIB.<\/p><\/li><li data-start=\"536\" data-end=\"572\"><p data-start=\"538\" data-end=\"572\">E-invoice retention period: 11 years.<\/p><\/li><li data-start=\"573\" data-end=\"640\"><p data-start=\"575\" data-end=\"640\">A registry of AMS (addresses for receiving e-invoices) will be established.<\/p><\/li><li data-start=\"641\" data-end=\"712\"><p data-start=\"643\" data-end=\"712\">Fiscalization is mandatory for both the issuer and recipient of e-invoices.<\/p><\/li><\/ul><p data-start=\"714\" data-end=\"738\"><strong data-start=\"714\" data-end=\"736\">Issuer&#8217;s obligations<\/strong><\/p><ul data-start=\"740\" data-end=\"1363\"><li data-start=\"740\" data-end=\"852\"><p data-start=\"742\" data-end=\"852\">Mandatory issuing of e-invoices for all domestic transactions, except for cash\/card payments with fiscalization.<\/p><\/li><li data-start=\"853\" data-end=\"929\"><p data-start=\"855\" data-end=\"929\">The invoice must contain the classification of products according to activities (KPD).<\/p><\/li><li data-start=\"930\" data-end=\"999\"><p data-start=\"932\" data-end=\"999\">If the recipient&#8217;s AMS is not in the registry, a paper invoice is permitted.<\/p><\/li><li data-start=\"1000\" data-end=\"1085\"><p data-start=\"1002\" data-end=\"1085\">E-invoices must be fiscalized within 5 days, with a limited data set.<\/p><\/li><li data-start=\"1086\" data-end=\"1180\"><p data-start=\"1088\" data-end=\"1180\">In case of difficulties with fiscalization: the deadline for resolution and reporting is 5 working days.<\/p><\/li><li data-start=\"1181\" data-end=\"1275\"><p data-start=\"1183\" data-end=\"1275\">Monthly reporting on issued e-invoices and exceptions \u2013 by the 20th of the following month. <\/p><\/li><li data-start=\"1276\" data-end=\"1363\"><p data-start=\"1278\" data-end=\"1363\">Possibility of correcting the invoice while keeping the number, if the tax base does not change.<\/p><\/li><\/ul><p data-start=\"1365\" data-end=\"1388\"><strong data-start=\"1365\" data-end=\"1386\">Recipient&#8217;s obligations<\/strong><\/p><ul data-start=\"1390\" data-end=\"1809\"><li data-start=\"1390\" data-end=\"1477\"><p data-start=\"1392\" data-end=\"1477\">The recipient must accept the e-invoice via an access point in a standardized format.<\/p><\/li><li data-start=\"1478\" data-end=\"1549\"><p data-start=\"1480\" data-end=\"1549\">The fiscalization message must be signed with a digital certificate.<\/p><\/li><li data-start=\"1550\" data-end=\"1601\"><p data-start=\"1552\" data-end=\"1601\">Mandatory publication of AMS address for receiving e-invoices.<\/p><\/li><li data-start=\"1602\" data-end=\"1666\"><p data-start=\"1604\" data-end=\"1666\">Received e-invoices must be fiscalized within 5 days.<\/p><\/li><li data-start=\"1667\" data-end=\"1746\"><p data-start=\"1669\" data-end=\"1746\">Mandatory reporting of rejected invoices \u2013 by the 20th day of the following month. <\/p><\/li><li data-start=\"1747\" data-end=\"1809\"><p data-start=\"1749\" data-end=\"1809\">The corrected invoice must be fiscalized immediately upon receipt.<\/p><\/li><\/ul><p data-start=\"1811\" data-end=\"1869\"><strong data-start=\"1811\" data-end=\"1867\">Obligations of service providers (information intermediaries)<\/strong><\/p><ul data-start=\"1871\" data-end=\"2382\"><li data-start=\"1871\" data-end=\"1991\"><p data-start=\"1873\" data-end=\"1991\">They must ensure compliance of information solutions with the law and successfully pass testing through the official portal.<\/p><\/li><li data-start=\"1992\" data-end=\"2131\"><p data-start=\"1994\" data-end=\"2131\">They are required to submit documentation: description of security measures, ISO\/IEC 27001 certificate and statements on data protection and business within the EU.<\/p><\/li><li data-start=\"2132\" data-end=\"2216\"><p data-start=\"2134\" data-end=\"2216\">Maintaining the certificate is a requirement for enrollment (and remaining) on \u200b\u200bthe list of service providers.<\/p><\/li><li data-start=\"2217\" data-end=\"2270\"><p data-start=\"2219\" data-end=\"2270\">They must follow cybersecurity rules.<\/p><\/li><li data-start=\"2271\" data-end=\"2382\"><p data-start=\"2273\" data-end=\"2382\">They are required to enter into an agreement with clients on mutual rights and obligations \u2013 the exception is MICROeRACUN users.<\/p><\/li><\/ul><p data-start=\"2384\" data-end=\"2450\" data-is-last-node=\"\" data-is-only-node=\"\">With bizBox we are ready and fully compliant with the new legislation!<\/p><\/div><\/div><\/div><\/div><div class=\"z-0 flex min-h-[46px] justify-start\"> <\/div><div class=\"mt-3 w-full empty:hidden\"><div class=\"text-center\"> <\/div><\/div><\/div><\/div><\/article><div class=\"pointer-events-none h-px w-px\" aria-hidden=\"true\" data-edge=\"true\"> <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7082c836 elementor-widget__width-auto elementor-mobile-align-center elementor-widget-mobile__width-inherit elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7082c836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/porezna-uprava.gov.hr\/Propisi\/?Admin=true#3149|5652\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100\" height=\"100\" viewBox=\"0 0 100 100\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M51.556 30.217C53.2869 28.085 54.3236 25.3701 54.3236 22.4138C54.3236 15.5578 48.7476 10 41.8693 10C34.9909 10 29.4149 15.5578 29.4149 22.4138C29.4149 25.3701 30.4517 28.085 32.1825 30.217V22.3898C32.1825 17.0655 36.5194 12.7586 41.8693 12.7586C47.2082 12.7586 51.556 17.0706 51.556 22.3898V30.217ZM58.4716 87.2414C69.9375 87.2414 79.2324 77.3511 79.2324 66.5517V56.2046V50.0046C79.2324 47.7168 77.3897 45.8621 75.0809 45.8621C72.7881 45.8621 70.9295 47.7136 70.9295 50.0046V51.3793H68.1618V44.5005C68.1618 42.2054 66.3191 40.3448 64.0104 40.3448C61.7176 40.3448 59.8589 42.1974 59.8589 44.5005V48.6207H57.0913V41.7419C57.0913 39.4468 55.2486 37.5862 52.9398 37.5862C50.647 37.5862 48.7884 39.4387 48.7884 41.7419V51.3793H46.0207V22.4283C46.0207 20.135 44.178 18.2759 41.8693 18.2759C39.5765 18.2759 37.7178 20.1162 37.7178 22.4283V53.5862C32.0209 47.516 24.5207 40.839 21.447 43.9192C18.4381 46.9345 26.1916 55.2434 37.0186 73.4016C41.8969 81.5831 48.0696 87.2401 58.4716 87.2414ZM82 66.5517C82 79.5019 71.4675 90 58.4751 90C49.8597 90 40.7672 85.9931 34.5096 74.6296C25.4775 58.2276 13.9268 47.4709 19.4268 41.9888C23.3614 38.067 29.539 41.8294 34.9502 46.8739V22.437C34.9502 18.5943 38.048 15.5172 41.8693 15.5172C45.7172 15.5172 48.7884 18.6153 48.7884 22.437V36.2024C49.9448 35.3388 51.3822 34.8276 52.9398 34.8276C55.9358 34.8276 58.4609 36.6965 59.4322 39.319C60.6521 38.2427 62.2549 37.5862 64.0104 37.5862C67.8583 37.5862 70.9295 40.671 70.9295 44.4762V44.5133C72.0859 43.6511 73.5233 43.1426 75.0809 43.1426C78.9289 43.1426 82 46.2304 82 50.0395V66.5517Z\" fill=\"black\" stroke=\"black\" stroke-width=\"2\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Summary of the law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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.    <\/p>\n","protected":false},"author":6,"featured_media":12623,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[70],"tags":[],"class_list":["post-14157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-and-regulations"],"_links":{"self":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts\/14157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/comments?post=14157"}],"version-history":[{"count":1,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts\/14157\/revisions"}],"predecessor-version":[{"id":14158,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/posts\/14157\/revisions\/14158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/media\/12623"}],"wp:attachment":[{"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/media?parent=14157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/categories?post=14157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizbox.hr\/en\/wp-json\/wp\/v2\/tags?post=14157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}