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Croatia E-Invoicing

Phased Rollout

Croatia has mandatory B2G e-invoicing via FINA, and introduced a B2B e-invoicing obligation from January 2026, phased by company size.

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Key compliance facts

Standard

UBL 2.1 / XML

Authority

Porezna uprava — Croatian Tax Administration / FINA

Mandatory For

B2G: all public sector suppliers. B2B: large companies from Jan 2026, smaller businesses in later phases.

Effective Date

B2G: implemented · B2B: Jan 1, 2026 (large companies) · further phases TBC

About Croatia E-Invoicing

Croatia's public sector invoicing has been handled by FINA (Financial Agency) for several years. For B2B, Croatia enacted legislation requiring structured e-invoice exchange between businesses starting in 2026. Large companies were first in scope in January 2026, with SMEs and smaller businesses following in subsequent phases. Croatia is aligned with EU Directive 2014/55/EU for B2G and is implementing B2B requirements consistent with EN 16931 and UBL 2.1 exchange formats.

Implementation Phases

  1. ✓

    B2G via FINA

    Implemented

    B2G e-invoicing operational through FINA's central platform. Mandatory for public sector suppliers.

  2. ◉

    B2B — Large Companies

    Jan 1, 2026

    B2B e-invoicing obligation begins for large Croatian companies.

  3. ○

    B2B — SMEs and Remaining

    TBC 2026–2027

    B2B e-invoicing to be extended to SMEs and smaller businesses in subsequent phases.

Key Compliance Facts

  • FINA is Croatia's central financial agency managing B2G invoice flows
  • B2B mandate aligns with EU ViDA direction and EN 16931
  • UBL 2.1 and XML formats are the expected technical standards
  • Croatia is an EU member state and participating in Peppol network expansion

Frequently Asked Questions

Is e-invoicing mandatory in Croatia?

B2G: all public sector suppliers. B2B: large companies from Jan 2026, smaller businesses in later phases.. Status: Phased Rollout.

Which authority regulates e-invoicing in Croatia?

Porezna uprava — Croatian Tax Administration / FINA

What e-invoicing standard does Croatia use?

UBL 2.1 / XML

What is the e-invoicing model in Croatia?

B2G implemented (FINA), B2B mandate from 2026

When did Croatia e-invoicing take effect?

B2G: implemented · B2B: Jan 1, 2026 (large companies) · further phases TBC

Official Documentation

Guide

FINA — e-Račun

FINA portal for Croatian e-invoicing with technical specifications and onboarding guides for public sector suppliers.