Croatia: Public consultation opens on mandatory e-invoicing proposal
The Croatian Ministry of Finance has launched a public consultation on draft legislation that would introduce mandatory electronic invoicing (e-invoicing) for businesses starting January 1, 2026. The proposal applies to companies within the VAT system, while taxpayers outside the VAT system, as well as local and regional self-government units and state-funded entities, would have until 2027 to comply.
Key provisions of the draft legislation
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Mandatory e-invoicing:
- Companies within the VAT system must issue electronic invoices from January 1, 2026.
- Entities outside the VAT system and public sector organizations must comply by 2027.
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Data reporting requirements:
- Both issuers and recipients of e-invoices must extract and report tax-related data to the tax administration for processing and verification.
- A test environment for e-invoice exchange and data reporting will be available from September 1, 2025.
The consultation is open for public feedback until March 28, 2025. The initiative aligns with EU efforts to modernize VAT administration, following recent European Parliament discussions on digital VAT reporting, online platform obligations, and centralized VAT registration.
Source: esavjetovanja.gov.hr
