The electronic invoicing in Croatia will be mandatory in the B2B sector from 2026. For Spanish companies operating in the Balkan country, this transition means adapting to a new legal and technological framework. This regulation seeks to simplify processes, improve traceability, and strengthen the fight against tax fraud. In this article, we will take a detailed look at the changes brought about by this law, how the new tax system will work, what timetable and deadlines the Croatian government has set, and how you should adapt to the requirements of these electronic invoices.
Legal framework for electronic invoicing in Croatia
Electronic invoicing is spreading across the globe. Croatia is proof of this, as it joins the list of countries implementing it. In fact, this legal development is part of the European Digital VAT Directive (ViDA) and its objective of harmonizing online invoicing throughout the European Union.
Main objectives:
This directive was created with the aim of offering and contributing the following to the entire business community:
- Fiscal transparency by reducing VAT fraud.
- Business digitization through the automation of invoicing in different countries.
- European standardization, combining criteria and principles among European nations (Germany, Portugal, Italy, France or Poland...).
- Administrative efficiency, as it streamlines payments and improves the traceability of operations.
In practice, all companies will have to issue all their B2B invoices through a system controlled by the Croatian tax administration.
The electronic invoicing law in Croatia
More specifically, the Croatian government has made e-invoicing mandatory for e-invoicing in B2B transactions from 2026 onwards. The key points of this new law are as follows:
- Electronic invoicing will be mandatory for all domestic B2B transactions.
- The new regulations will also apply to foreign companies registered for VAT purposes in Croatia.
- Invoices must be transmitted through a centralized state platform.
- Supported formats must be structured (XML or UBL), ensuring that documents can be read automatically.
- PDFs and scanned documents will not be accepted as valid.
Implementation schedule: when does it take effect?
Following approval, the question arises for entrepreneurs working with Croatian companies and businesses: when will this new regulation come into force? The transition to electronic invoicing in Croatia will follow a progressive schedule that will presumably be as follows:
| Phase | Estimated date | Content |
| Phase 1 | 2025 | Publication of regulations and voluntary testing environment. |
| Phase 2 | 2025 | Partial entry into force: pilot companies and large taxpayers. |
| Phase 3 | January 2026 | Total obligation in domestic B2B transactions. |
| Phase 4 | 2027 (planned) | Expansion to B2C and cross-border transactions. |
So, if a Spanish company issues invoices to a Croatian company, business, or institution, from 2026 onwards, it will be required to register them in the central system before sending them to the customer.
How will your audit system work?
In turn, the project is officially called Electronic Invoice Audit Project and has set itself the goal of achieving real-time control of all operations.
Step-by-step operation:
- The issuing company generates the invoice in structured format.
- It is automatically sent to the Croatian tax agency's central system.
- The system validates the invoice (tax data, format, numbering, etc.).
- Once validated, the invoice is forwarded to the recipient.
- Both parties have the legally registered invoice on the platform.
This mechanism, called Fina, is similar to the Italian SdI or the Polish KSeF, for example. All of them make it easier for companies to adapt their processes with previous experiences in other European countries.
Invoice format in Croatia
On the other hand, although we have already mentioned the issue of formats, let's take a closer look at it. Croatian electronic invoice will follow a European standard aligned with EN 16931. Therefore, it ensures interoperability between companies in the EU.
In this regard, the document must comply with several technical characteristics in order to be legal:
- Structured XML/UBL format.
- Required fields: Issuer and recipient tax identification number, date of issue, invoice number, details of goods/services, VAT rate.
- Digital signature. This is mandatory to guarantee the authenticity of documents.
- Secure transmission. Each invoice must be registered on the government's centralized platform.
So, for example, a Spanish software company that bills licenses to a Croatian customer is required to generate an XML invoice with all the required tax fields and send it to the Croatian system before it can be accepted by the customer.
Comparison with other European models
As we mentioned in the introduction, Croatia is yet another country to join the ranks of electronic invoicing in Europe. However, others have already taken this leap, albeit with differences between them, as we can see in this table:
| Country | Scope | Model | Status |
| Italy | B2B and B2C | SdI (Interchange System) | Mandatory since 2019 |
| France | B2B | PPF + PDP (public and private platform) | 2026–2027 |
| Poland | B2B | KSeF | Mandatory in 2026 |
| Croatia | B2B | Fine | Mandatory in 2026 |
| Spain | B2B | FACeB2B (connection with the Tax Agency) | In transition: planned for 2025–2026 |
| Portugal | B2B and B2G | SAF-T + e-Invoice | Mandatory B2G, progressive B2B 2025 |
| Germany | B2B | ZUGFeRD and XRechnung formats | Mandatory B2G, B2B in 2026-2028 |
Croatia thus joins the growing trend of mandatory electronic invoicing in Europe.
Challenges and opportunities for Spanish companies
In practical terms, this legislative advance paints a new picture for Spanish companies and businesses that work with companies in the Balkan country. A picture that presents both challenges and opportunities.
Challenges:
- Adapt billing systems to issue valid electronic invoices in Croatia.
- Ensure integration with accounting and ERP software they already use.
- Comply with the deadlines and technical requirements of the Croatian tax authority.
Opportunities:
- There will be fewer errors and duplicates in billing.
- They will processes will be automated that until now took up time and resources.
- Gains in operational efficiency.
- There has been improvement in internal control and financial reporting.
- Access to a more digitized and transparent market.
Therefore, this is a crucial moment for CFOs. Mainly because they will be responsible for leading and managing this change. To do so, they must:
- Analyze your sales volumes in Croatia.
- Contact software providers (such as easyap) to ensure compatibility.
- Participate in the pilot testing programs already planned for 2025.
- Train your accounting and finance teams in the new processes.
- Plan for integration with other European countries that already have similar obligations.
Is easyap a strategic partner for electronic invoicing in Croatia?
What is clear is that adapting to electronic invoicing in Croatia requires software that complies with the new technical and legal requirements. Not only that, but it will also have to be integrated with existing accounting systems.
This is where easyap, the invoicing solution that allows Spanish companies to:
- Automate the issuance of your B2B invoices to Croatia.
- Integrate processes with other European countries with similar requirements.
- Enjoy specialized support in taxation and international invoicing.
- Reduce implementation costs and risks due to regulatory non-compliance.
Ultimately, electronic invoicing in Croatia is another milestone in the country's digital transformation and an opportunity for Spanish companies to improve their international financial management. Here, solutions such as easyap are strategic allies for complying with regulations without any problems. Write to us and we will help you efficiently manage your invoicing in Croatia and throughout Europe.
