invoicefy
My documentsCreate invoice
HR

Invoice requirements in Croatia

Croatian VAT-registered businesses must issue invoices that show the mandatory data listed in Article 79 of the VAT Act. From 2026 domestic B2B invoices are increasingly issued as structured eRačun e-invoices under the Fiscalisation 2.0 rules, and the Tax Administration's rules apply in parallel to cash fiscalisation.

Guide sources checked 20 October 2026Currency: EUR16 official links
PDV (VAT) standard rate25%

Standard rate 25%; reduced rates 13% and 5%, and a 0% rate for zero-rated supplies. The Tax Administration confirms the four rates, but the product-by-rate mapping is published separately as a schedule.

Official rates ↗
Registration

Businesses seated in Croatia (and individuals resident there) must register for VAT once taxable supplies exceed EUR 60,000 in the previous or current calendar year; the threshold rose from EUR 40,000 on 1 January 2025.

Source ↗
E-invoicingB2B phased 2026–27

VAT-registered businesses must issue and receive eRačun e-invoices for domestic B2B transactions from 1 January 2026. Non-VAT taxpayers (for example flat-rate craftsmen) must receive and fiscalise e-invoices from 1 January 2026 and must also issue them from 1 January 2027, when B2G fiscalisation becomes mandatory.

Source ↗
Late payment

For trade contracts the statutory default interest is the ECB main refinancing rate in force on 1 January or 1 July plus 8 percentage points; the rate published in Narodne novine for 1 July 2026 is 2.40%, giving 10.40% for the second half of 2026. Creditors may also claim a fixed EUR 40 compensation without a further reminder, and the default payment term is 30 days if none is agreed.

Source ↗
Tools for Croatia:Invoice generatorVAT & GST calculatorLate payment interestVAT & tax ID checkerDue date calculator

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

  1. Invoice number and issue date: each invoice needs a unique number and the date it was issued (VAT Act, Article 79(1)).
  2. Supplier and customer identity: the name, address and OIB or VAT identification number of both the supplier and the customer. Croatian VAT numbers are built from the OIB.
  3. Date of supply: the date the goods were delivered or the services were performed, if different from the issue date, or the date an advance payment was received.
  4. Description and quantity: the quantity or scope and usual trade name of goods, and the type and quantity of services supplied.
  5. Price and VAT breakdown: the unit price or fee excluding VAT, any discounts not already included in the unit price, the VAT rate and VAT amount for each rate applied, and the total including VAT.
  6. Exemption or reverse-charge wording: where the supply is exempt or subject to a different VAT treatment, the invoice must carry the legal reference or note the VAT Act requires for that case.

Key numbers

Simplified invoice limit
EUR 100Source ↗Simplified invoice content applies to supplies up to EUR 100 under Article 79(12) of the VAT Act.
Record keeping
At least 11 yearsSource ↗Accounting documents supporting bookkeeping entries, including invoices, under the Accounting Act, unless the fiscalisation law sets otherwise.
eRačun fiscalisation of received invoices
Within 5 working daysSource ↗Received e-invoices must be fiscalised within five working days of receipt; issued e-invoices at the time of issue.

Tax notes

VAT registration is required once taxable supplies exceed EUR 60,000 in the previous or current calendar year; below that threshold a business is outside the VAT system and does not charge VAT.

A simplified invoice may be used for supplies up to EUR 100 and needs only a reduced set of data (Article 79(12)); the amount is taken from the consolidated VAT Act and should be checked against the Narodne novine text.

VAT returns are filed monthly or quarterly, and the VAT is due by the last day of the month following the taxable period.

Electronic invoicing

Domestic B2B e-invoicing under Fiscalisation 2.0 became mandatory for VAT-registered businesses on 1 January 2026, meaning they must issue and receive eRačun structured invoices. Non-VAT taxpayers must receive and fiscalise e-invoices from 1 January 2026 and must issue them from 1 January 2027, when B2G fiscalisation also becomes mandatory. Flat-rate craftsmen and other non-VAT businesses can use the free MIKROeRačun app.

Late payment

For trade contracts the statutory default interest is the ECB main refinancing rate in force on 1 January or 1 July plus 8 percentage points; the rate published in Narodne novine for 1 July 2026 is 2.40%, giving 10.40% for the second half of 2026. Creditors may also claim a fixed EUR 40 compensation without a further reminder, and the default payment term is 30 days if none is agreed.

Calculate interest and compensation for Croatia →

Record keeping

Accounting supporting documents, including invoices that support bookkeeping entries, must be kept for at least 11 years under the Accounting Act (Zakon o računovodstvu), unless the fiscalisation rules set a different period. Annual financial statements are kept permanently.

Watch out for

  • From 2026 and 2027 the e-invoice phases change how invoices must be exchanged; check whether your buyer is an eRačun recipient before sending a paper or PDF invoice.
  • Check the simplified-invoice limit and recovery compensation in the consolidated texts published in Narodne novine.

Sources for this guide

Reviewed against these references on . Rules change, so check the current text before relying on it.

  1. Value added tax (Porezna uprava)
  2. VAT general rules, registration and returns (Porezna uprava)
  3. Fiscalisation of eRačun (Porezna uprava)
  4. Narodne novine NN 68/2026 (ECB reference rate for H2 2026)
  5. Zakon o porezu na dodanu vrijednost (consolidated text, Zakon.hr)

Need a website or custom software?

Work with Symelo LTD