Invoicing in Croatia
Individuals and legal entities subject to taxation in Croatia must provide VAT invoices for their supplies to other taxable entities and legal organizations, including exports and intra-community supplies.
This obligation typically doesn’t apply to VAT-free supplies. A VAT invoice serves as proof for claiming input tax deduction or reimbursement under EU refund schemes.
Learn more about Invoice requirements in Croatia in our comprehensive guide.
Full VAT Invoice
Under Article 78 of the VAT Act, all taxable individuals are required to generate an invoice for the following transactions:
- Supplies of goods and services to another taxable person or a non-taxable legal entity.
- Distance sales of goods not falling under the One Stop Shop Scheme (see Section 13.3 for more information).
- VAT-exempt intra-Community supplies.
- Payments received in advance for services to another taxable person or non-taxable legal entity.
However, there is an exception for some financial supplies.
Here is the essential information that a VAT invoice in Croatia should contain:
A Full VAT invoice should include
- An invoice number and date of issue.
- The taxable person delivering the goods or services (vendor’s name ) and surname, address, OIB or VAT ID number.
- The full name of the taxable individual to whom the goods or services were provided, address, OIB or VAT ID number.
- The name and surname, address, OIB, or VAT ID number of the taxable person supplying the goods or services (vendor).
- In an advance payment invoice, the date on which the delivery of goods or services was made, or the date on which the advance payment was paid, if this date can be determined and if it differs from the date of invoice issue.
- The unit price, exclusive of VAT, or the consideration for goods or services supplied, categorized by VAT rate.
- Discounts or rebates, to the extent not included in the unit price.
- The VAT rate.
- The VAT amount, categorized by VAT rate, except where certain special schemes are applied.
- The total amount of the consideration and the VAT amount.
- Any section of the VAT Act or an EU Directive that provides an exemption with the applicable supply is referred to.
- Reference to any appropriate special margin system, if applicable.
- The statement “prijenos porezne obveze” or the English wording “reverse charge” if the recipient is liable for VAT.
- Where the customer issues the invoice on behalf of the supplier, the statement “samoizdavanje računa” or the English wording “self-billing”.
- If applicable, the tax representative’s name and surname (title), address, OIB, or VAT ID number.
Selling in Croatia?
Simplified Invoicing
For sums up to 700 kuna, taxable people may issue a simplified invoice containing only the following data (unless for specific shipments to foreign Member States):
- An invoice number and date of issue.
- The complete name of the taxable person supplying the goods or services (vendor), address, OIB or VAT ID number, and the location where the goods or services were supplied (number of points of sale, business premises, store, etc.
- The taxable individual to whom the goods or services were provided name and surname (title), address, OIB or VAT ID number.
- The kind and scope of the services given, and the number of familiar trade names of the commodities delivered.
- The whole value of the consideration, including VAT, as classified by VAT rates.
- The amount of VAT classified by VAT rate.
- If relevant, a reference to the originating invoice and the precise information being modified.
Electronic Invoicing
Article 82 of the VAT Act, electronic invoicing in Croatia is typically optional, but it is mandatory for transactions between businesses and government entities (B2G). To issue electronic invoices to public entities, the PEPPOL network, a third-party invoicing provider, or the Croatian government’s e-Racun za drzavu platform can be used. For invoices to other recipients, any suitable method can be used, and there are no specific validation or reporting criteria.
Last Updated: 29/12/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
